We have received a special one$-$time order for $1,500$ light fixtures $($units$)$ at $$5$ per unit. We currently produce and sells $7,500$ units at $$6\mathrm{.}00$ each. This level represents $75\%$ of its capacity. Production costs for these units are $$4\mathrm{.}50$ per unit, which includes $$3\mathrm{.}00$ variable cost and $$1\mathrm{.}50$ fixed cost. To produce the special order, a new machine needs to be purchased at a cost of $$1,000$ with a zero salvage value. Management expects no other changes in costs as a result of the additional production. Should the company accept the special order?