2 Good Luck Limited manufactures and markets an USB product which they sell for $90 per unit. Current sales and production volume is 200,000 units per month which represents 80% of the production capacity. Total cost for the last month was $14,000,000 of which $4,000,000 were fixed costs. This represented a total cost of $70 per unit. They have been approached by two customers for special production order: (1) Customer A offers to buy additional 50,000 units of product per month for a unit price of $65 per unit. (2) Customer B offers to buy 100,000 units of products per month at a price of $100 per unit, with a requirement of changing the outer shell design to make the product look more appealing to users. In order to perform the change, Good Luck Limited would need to incur additional $1,000,000 fixed cost per month. When considering the two separate offers, Good Luck Limited decides that current production for existing customers should be maintained and should not be reduced. REQUIRED: (b) Determine whether Company's A offer is acceptable. Support your answer with calculations of additional contribution and additional profit earned if the offer is accepted. (7 marks) (c) Determine whether Company's B offer should be acceptable with reference to the production capacity of the company. (7 marks)