QS $19-21($Static$)$ Analyze special order LO P$3$

Li Company produces a product that sells for $$84$ per unit. The product cost per unit using absorption costing is $$70.$ A customer contacts Li and offers to purchase $2,000$ units of this product for $$68$ per unit. Variable costs of goods sold with this order would be $$30$ per unit, and variable selling and administrative costs would be $$18$ per unit. This special order would not require any additional fixed costs, and Li has sufficient capacity to produce this special order without affecting regular sales.

$($a$)$ Compute contribution margin for this special order.

$($b$)$ Should Li accept this special order?