Will give a thumbs up for prompt response!

As a recent graduate of this college, you have landed a job in production management for Universal Clones, Inc. You are responsible for the entire company on weekends. Your costs are shown below."

$\backslash$table$[[$Quantity$,$Average Total Cost$],[300,100],[301,101]]$

Your current level of production is $300$ units. All $300$ units have been ordered by your regular customers.

"The phone rings. It's a new customer who wants to buy one unit of your product. This means you would have to increase production to $301$ units. Your new customer offers you $$500$ to produce the extra unit."

Should you accept this offer?

Why?