Central Printers operates a printing press with a monthly capacity of $4,000$ machine$-$hours. Central has two main customers: Trent Corporation and Jessica Corporation. Data on each customer for January are:

Trent Corporation

Jessica Corporation

Total

Revenues

$$270,000$

$$180,000$

$$450,000$

Variable costs

$150,000$

$125,000$

$275,000$

Contribution margin

$120,000$

$55,000$

$175,000$

Fixed costs $($allocated$)$

$96,000$

$64,000$

$160,000$

Operating income

$$24,000$

$$(9,000)$

$$15,000$

Machine$-$hours required

$3,000$ hours

$1,000$ hours

$4,000$ hours

Jessica Corporation indicates that it wants Central to do an additional $$180,000$ worth of printing jobs during February. These jobs are identical to the existing business Central did for Jessica in January in terms of variable costs and machine$-$hours required. Central anticipates that the business from Trent Corporation in February will be the same as that in January. Central can choose to accept as much of the Trent and Jessica business for February as its capacity allows. Assume that total machine$-$hours and fixed costs for February will be the same as in January.

What action should Central take to maximize its operating income? Show your calculations. What other factors should Central consider before making a decision?