3. Consider the following details of the income statement of the XYZ Company for the year ended December 31, 2019. All are in OMR Sales 20,000,000 Less cost of goods sold 10,000,000 Gross margin or gross profit 10,000,000 Less selling and administrative expenses Operating income 5,000,000 XYZs fixed manufacturing costs were OMR 2 million and its fixed selling and administrative costs were OMR 2 million. The division had produced and sold 5 million units. Near the end of the year, ABC Company offered to buy 250,000 units on a special order. To fill the order, a special ABC Company logo would have to be added to each unit. ABC Company intended to use the product for special promotions in an eastern city during early 2019. Should XYZ company accept the offer of ABC Company? Show the detail analysis. 3. Consider the following details of the income statement of the XYZ Company for the year ended December 31, 2019. All are in OMR Sales 20,000,000 Less cost of goods sold 10,000,000 Gross margin or gross profit 10,000,000 Less selling and administrative expenses Operating income 5,000,000 XYZ's fixed manufacturing costs were OMR 2 million and its fixed selling and administrative costs were OMR 2 million. The division had produced and sold 5 million units. Near the end of the year, ABC Company offered to buy 250,000 units on a special order for a total price of OMR 600,000. To fill the order, a special ABC Company logo would have to be added to each unit at a cost of 0.50 per unit. ABC Company intended to use the product for special promotions in an eastern city during early 2019. Should XYZ company accept the offer of ABC Company? Show the detail analysis