suitable quantitative information

suitable quantitative information

A manufacturer has planned his level of operations at 50% of his plant capacity of 30,000 units. His expenses are estimated as follows, at 50% of the plant capacity utilization:
Direct Materials
8,280
Direct Wages
11,160
Variable and other Manufacturing Expenses
3,960
Total Fixed Expenses Irrespective of Capacity Utilization
6,000
The expected selling price in the domestic market is Rs. 2 per unit. Recently, the manufacturer has received a trade enquiry from an overseas organization that is interested in purchasing 6,000 units at a price of Rs. 1.45 per unit.
As a professional Management Accountant what would be your suggestion regarding acceptance or rejection of the offer? Support your suggestion with suitable quantitative information.