Answer and Explanation:
The computation is shown below;
Particulars    Reject Order    Accept Order    Net Income
Revenues        $0            $126,280     $126,280
                          (4,510 units × $28)
Variable manufacturing $0 Â Â Â Â Â Â Â $76,670 Â Â Â Â Â -$76,670
                         (4,510 units × $17)
Shipping          $0           $18,040       -$18,040
                         (4,510 units × $4)
Net Income        $0           $31,570        $31,570
Hence, the net income is in positive value so the special order would be accepted