Motus Limited manufactures bags. It currently produces 1 200 bags per month which represents 80% of its production capacity. The bags are currently sold for R600 per bag. Total current manufacturing costs are R480 000 of which R180 000 are fixed costs and the remainder are variable costs. Motus Limited received a special order from a retail store for 200 bags at a price of R380 per bag. Based on the information provided above, should the special order be accepted or not?