Smooth Move Company makes paperweights. A new customer asks whether Smooth Move will accept a special order for 15,000 paperweights at a price of $7.00 per paperweight. The new customer is geographically separated from current customers, so regular sales will not be affected. Smooth Move has excess capacity this year. It's current unit costs are: Direct Materials Direct Labor Variable Overhead Fixed Overhead 3.30 2.25 1.15 1.80 At the last minute, the customer asks for the paperweights to bear a special logo, and Smooth Move must purchase a labeling machine for $12,000. The labeling machine will be used up after producing 15,000 paperweights, so there is no salvage value for the machine. There will be $0.20 extra material cost. Price Units Total Revenue Cost Units Less variable costs Direct materials Direct labor Variable overhead Less labeling machine Profit (loss) on special order Should Smooth Move accept the special order