7. [3 marks ] Granger has a factory which produces 2,000 units a year (75% of factory capacity is typically used). The factory incurs $40,000 in annual fixed expenses and each unit produced has a variable cost of $5 they retail for $40 each). A local supplier has offered to pay Granger $3,000 for 100 units. Should Granger accept the special order? Show calculations and discuss all relevant factors