Cora Limited’s normal monthly production output is 3,800 units of a product that sells for $30 per unit. Its total variable costs amount to $22 per unit and total monthly fixed costs amount to $10,250, A special order is received for 100 units at a price of $25 per unit.

Required:

Assume that Cora Ltd.’s current level of capacity utilization is 90%. Should Cora accept the special order?