Exercise $13-7$A $($Algo$)$ Special order decision LO $13-2$

Finch Company manufactures a personal computer designed for use in schools and markets it under its own label. Finch has the capacity to produce $39,000$ units a year but is currently producing and selling only $17,000$ units a year. The computer$$s normal selling price is $$1,660$ per unit with no volume discounts. The unit$-$level costs of the computer$$s production are $$520$ for direct materials, $$200$ for direct labor, and $$110$ for indirect unit$-$level manufacturing costs. The total product$-$ and facility$-$level costs incurred by Finch during the year are expected to be $$2,230,000$ and $$802,000,$ respectively. Assume that Finch receives a special order to produce and sell $3,160$ computers at $$1,200$ each.

Required

Calculate the contribution to profit from the special order. Should Finch accept or reject the special order?