Problem: Module 6 Textbook Problem 3 Learning Objective: 6-2 Make appropriate special order decisions Rooney Company manufactures a personal computer designed for use in schools and markets it under its own label. Rooney has the capacity to produce 41,000 units a year but is currently producing and selling only 12,000 units a year. The computer's normal selling price is $1,620 per unit with no volume discounts. The unit-level costs of the computer's production are $520 for direct materials, $190 for direct labor, and $160 for indirect unit-level manufacturing costs. The total product- and facility-level costs incurred by Rooney during the year are expected to be $2,230,000 and $801,000, respectively. Assume that Rooney receives a special order to produce and sell 3,190 computers at $1,240 each. Required Calculate the contribution to profit from the special order. Should Rooney accept or reject the special order