Kingstоn Cоmpаny prоduces а hover boаrd with a unit variable cost of $100 and a unit selling price of $176. Fixed manufacturing costs were $24,000 when 8,000 units were produced and sold. The company has a one-time opportunity to sell an additional 1,000 units at $150 each. If the company has sufficient capacity to produce these additional units, should Kingston accept the special order?