2. Kilang Merah involves in making bottled fruit juices called Maniss. Currently, the factory is operating below its full capacity. Below is the financial result for year 2020: RM RM 27,000 10,800 Sales (18,000 bottles) Variable production cost Fixed production cost Total production cost 4.500 15,300 4.000 Selling cost Total cost 19,300 Net profit 7.700 A direct seller offered to purchase 7,000 bottles of Maniss at RM0.90 per bottle. The management is unwilling to accept the order because it is not only below the selling price but also below its production cost per unit. (a) Determine whether the company should accept or reject the order of Maniss. Show your computations. (15) (b) Explain the relevant qualitative factors that need to be considered when making decision on whether to accept or reject the special order for Maniss. (5) (Total / Jumlah: 20 )