Sam’s factory is busy most of the year, but in late autumn, there is not enough demand to keep the racquet frame machine operating. Lil, a tennis coach, has approached Sam with a one-off deal. She offers to buy 5,000 tennis racquets for £21. The usual price is £28, with variable costs of £19. Sam will have to pay £2,000 to deliver them to Lil. Should he accept the order?