5. Choice of order to accept. As a result of an expansion program, Whitworth Enterprises, Inc. has excess capacity of 20,000 machine hours, which is expected to be absorbed by the domestic market in a few years. The company has received inquiries from two companies located in another country. One offers to buy 210,000 units of Product F-W at $.60 per unit; the second offers to buy 300,000 units of Product D-FW at $.70 per unit. Whitworth Enterprises can accept only one of these two offers. The standard costs for these products are as follows: F-W D-Fw 5$.35 Direct labor.. 1012 Factory overhead.0 28 .55 S.75 Factory overhead is applied on a machine-hour basis at $5.60 per hour 75% of the factory overhead is estimated to be fixed. No marketing and administrative expenses would be applicable to either order transportation charges are to be paid by the buyer. Required: The order that should be accepted. (CGAA adapted)