B) Floles Sdn. Bhd. (FSB) produces beauty skincare products. FSB is operating at 75% production capacity. Below is the financial report of FSB for the March 2022: RM Sales (60,000 units) 10,800,000 Cost of goods sold (6,100,000) Gross margin 4,700,000 Operational expenses (2,300,000) Net income 2,400,000 Total variable cost of goods sold is RM5,100,000. Total fixed operational expenses is RM800,000. In March 2022, FSB received 15,000 units special order from Chanteq Sdn Bhd at price of RM140 per unit. If the order is accepted, FSB will have to pay additional delivery cost of RM500. Required: Prepare an incremental analysis to determine whether Floles Sdn Bhd should accept or reject the special order. [9 marks]