Le Industries is considering a special order of 1,000 units at $64 per unit. Currently, Le sells 11,000 units at $98 per unit. The current per-unit costs are $47 cost of goods sold and $18 selling cost. The fixed factory overhead is $13 per unit and the fixed selling costs are $3 per unit. A special additional freight charge of $2 per unit would be incurred with the special order. Le has excess idle productive capacity.

a. Should Le accept the special order? Give supporting calculations.

b. Indicate whether the following information is also relevant:

● The contribution margin of other products and whether more of the other products could be produced instead of additional products of this line

●  If this is an introductory offer that has potential to turn the customer into a regular customer

● Whether other customers would insist on the same concession on the sales price

● If the company did not have extra capacity, in which case the company should charge the same sales price to all customers

c. Give two other relevant factors for this special order decision.