Albertine Co. manufactures and sells trophies for winners of athletic and other events. Its manufacturing plant has the capacity to produce 16,000 trophies each month; current monthly production is 12,800 trophies. The company normally charges $113 per trophy. Cost data for the current level of production are shown below: 
The company has just received a special one-time order for 1,200 trophies at $61 each. For this particular order, no variable selling and administrative costs would be incurred. This order would also have no effect on fixed costs.
Required:
Should the company accept this special order? Why?
Definitions:
Primary Data
Data that is collected firsthand for a specific research purpose, through methods like surveys or experiments.
External Data
Information sourced from outside the organization, used for analysis, benchmarking, or decision-making processes.
Mass Customization
A production technique that allows for personalization or tailoring of products to individual customers' preferences while maintaining the efficiency of mass production.
80/20 Principle
Also known as the Pareto Principle, it suggests that 80% of effects come from 20% of causes, commonly applied in business and productivity analysis.
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