Dubai Corporation has received a request for a special order of 6,000 units of product A90 for $21.20 each. Product A90's unit product cost is $26.20, determined as follows: $16.10 Direct materials Direct labor. 4.20 2.30 Variable manufacturing overhead Fixed manufacturing overhead. Unit product cost 3.60 $26.20 Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. Should the company management accept the offer or reject?