12-30 Factors affecting investment decisions by managers and accept or reject decisions LMTC Ltd manufactures PE clothes for primary schools in Northamptonshire, the United Kingdom. The company pro duces 30,000 units per academic session. The following, is the cost per unit: Direct materials 6 Direct labor 8 Variable overhead 12 Manufacturing overhead 24 Total 50 It has been established that 16 of the overhead is fixed. Kids Jump Ltd has offered to sell 30,000 units of the PE clothes to LMTC Ltd for 46 per unit. If LMTC Ltd accepts the offer, some of the facilities presently used to manufacture the PE clothes could be leased to a third party and would generate a revenue of 65,000 per academic session. Additionally, one-fourth of the fixed overhead cost incurred in PE clothes production would be totally eliminated. a. Should LMTC Ltd accept or reject the offer from Kids Jump Ltd? b. What other factors do managers consider in accepting or rejecting of investment decisions