1. ABC Co. makes and sells certain products. Each unit regularly sells for $50. Their maximum capacity is 100,000 units per month. Total fixed overhead is $800,000 per month. Product cost data per unit is shown below. Direct materials Direct labor Variable manufacturing overhead $9 $12 $10 DEF Co. approaches the company and suggests a special order for a sale of 50,000 units, at the reduced price of $40 per unit. The special order would require $2 per unit for shipping. ABC Co. is now selling 90,000 units through regular channels each month. la) Should ABC Co. accept this special order? Why or why not? Provide calculations to support your answer 1b) If, instead. ABC Co. has a maximum capacity of 200,000 units per month, should it accept this special order? Why or why not? Supplement your argument with necessary calculations (hint: you might have calculated the numbers in answering the previous question)