Howell Industries specializes in precision plastics. Their latest invention promises to revolutionize the electronics industry, and they have already made and sold 75 of the miracle devices. They have estimated average costs as given in the following table:

Unit         ATC

74 ...... $10,000

75 ...... $12,000

76 ...... $14,000

Backus Electronics has just offered Howell $150,000 if it will produce the 76th unit. Should Howell accept the offer and manufacture the additional device?