3. A FarmFresh distribution centre has production capacity of 50,000 crates of ready meals (units) but in the next month sales volume is expected to be 35,000 units at a selling price of £40. Expected costs and revenues for the next month at an activity level of 35,000 units are:

A new once off customer has offered to purchase 3,000 units next month at £20 a unit but requires their company logo to be attached to every product at an anticipated cost of £1 per unit. They will collect these crates from the distribution centre hence there will be no additional marketing or distribution costs. Currently labour is under utilised.

Required : Complete the schedule as per below and advise with reasons (including nonquantitative) whether the centre should accept or reject the offer.