21. (a) What effect would accepting this order have on the company's net operating income if a special price of TZS 169,950/=per bracelet is offered for this order? (b) Should the special order be accepted at this price? Bonjour Ltd Company (BLC) manufactures three basic products namely X,Y,andz with the following production and sales data per unit basis: Products X Y Z Sellingprice 80,000 56,000 70,000 Lessvariableexpenses: Directmaterials 24,000 15,00 9,000 Othervariableexpenses 24,000 27.00 40,000 Totalvariableexpenses 48,000 42.00 49,000 Contributionmargin 32,000 14,000 21.000 Contributionmar ginratio 40% 25% 30% Demand for the company's products is very strong, with far more orders each month than the company has raw materials available to produce. The same material is used in each product. The material costs about TZS 3,000/= per kg with a maximum of 5,000 Kgs available each month. Required: (a) Which orders would you advise the company to accept first, those for X, for Y, or for Z? Which orders second? Third? 21. Bonjour Ltd Company (BLC) manufactures three basic products namely X,Y,andz with the following production and sales data per unit basis: Products X Y Z Sellingprice 80,000 56,000 70,000 Lessvariableexpenses: Directmaterials 24,000 15.00 9,000 Othervariableexpenses 24,000 27.00 40.000 Totalvariableexpenses 48.000 42.00 49.000 Contribution margin 32,000 14,000 21.000 Contribution marginratio 40% 25% 30% Demand for the company's products is very strong, with far more orders each month than the company has raw materials available to produce. The same material is used in each product. The material costs about TZS 3,000/= per kg with a maximum of 5,000 Kgs available each month. Required: (a) Which orders would you advise the company to accept first, those for X, for Y, or for Z? Which orders second? Third