Uniform Product Company Ltd. produces a single product. Its maximum annual production capacity is 4,80,000 labour-hours. Currently, it is producing at an annual rate of 3,75,000 labour-hours. Normal...

Uniform Product Company Ltd. produces a single product. Its maximum annual production capacity is 4,80,000 labour-hours. Currently, it is producing at an annual rate of 3,75,000 labour-hours. Normal volume (the basis of absorption of fixed overhead) is 4,50,000 hours. The company has received an offer of 70,000 such units at a special price of `120 per unit. The regular selling price is `150 per unit. The standard cost sheet for one unit of the product is as follows:

In the short run, would it be profitable to accept the offer?