3 First Image has a plant capacity of 80,000 units per month. Current monthly sales are 76,000 units at the price $22 each. 4 Unit costs at current sales volume are: 5 6 Direct materials 3.00 7 Direct labour 4.00 8 Variable overhead 1.50 9 Fixed overhead 2.00 10 Admin & Marketing - Variable 1.80 11 Admin & Marketing - Fixed 3.50 12 - Total $15.80 13 14 Computer Output Management has contacted First Image about one-time order to purchase 10,000 units at $16.00 each. 15 The variable admin & marketing cost for the order would be reduced to $1.00. 16 A special machine costing $5,000 needs to be purchased to print the logo that the customer wants. 17 18 19 Required : 0 1. Quantitative factor alone, determine whether or not First Image should accept the order. If the order is accepted, what is the impact on the company's overall profit? ( 9 marks)