Whether to implement ABC or not in this case?

See attached file for necessary information and figures

Current per unit costs of PCBs HT Prime HT Maximus HT Zenith Direct Materials $46 $72 $94 Direct Labour $26 $26 $13 Overhead $25 $38 $75 Cost per board $97 $136 $182 \"And these are the costings for MKA 1919 (See below). We typically produce 50,000 units per month but we have the capacity to produce up to 70,000 units if required. MHLV's offer for each unit is really very good. I seriously think we should accept it. At $3.85 per unit it makes it really difficult for us to even come close. Right now, we are producing each MKA 1919 for $5.16. Tell me why we should not accept MHLV's offer? I am sure that you can see it makes sense and will ultimately save us money!\" MKA 1919 (50,000 units) Direct Materials $125,000 Direct Labour $30,000 Manufacturing Overhead* $60,000 General and Administrative Overhead** Total costs $43,000 $258,000 * Manufacturing overhead is applied on the basis of direct labour costs. Fixed overhead 75% of direct labour costs Variable overhead 125% of direct labour costs Manufacturing overhead rate 200% of direct labour costs ** General and administrative overhead is applied at 20 percent of the total costs of direct material, direct labour and manufacturing overhead