Current Attempt in Progress

Debra could not stop thinking about a phone call she had received earlier. A potential customer had the nerve to call and ask if her company could give him a special deal on its main product, a bicycle helmet. Since Debra knew the product cost of the helmet is $\backslash (\backslash$$ $12\backslash ),$ she quickly said no to his offer of $\backslash (\backslash$$ $10\mathrm{.}30\backslash )$ per unit. After thinking about it all day, though, she is now wondering if she did the right thing. The helmet production line has enough capacity available to produce the $70$ helmets the customer requested. The detailed per unit product costs include DM of $\backslash (\backslash$$ $3\backslash ),$ DL of $\backslash (\backslash$$ $3\backslash ),$ variable MOH of $\backslash (\backslash$$ $3\backslash ),$ and fixed MOH of $\backslash (\backslash$$ $3\backslash ).$

According to this information, should Debra have accepted the special order?

Additional contribution margin for company