Bakala Co. has offered to make the Sugarcane Juice for Dembupen Inc. for the cost of $106.00. Dembupen can lease the ideal factory (if chose to accept the offer) to a noncompetitive vendor for $310,000. Dembupen makes the Sugarcane Juice which are used in all of its drink products. Unit costs, based on production of 70,000 Sugarcane Juice per year, are: Unit Costs $70.00 20.00 Direct Material Direct Labor Variable Overhead Fixed Overhead Total 6.00 44.00 $140.00 (1) Based on the information provide, should Dembupen Inc. accept the offer from Sugarland? (Show calculation to support your decision). (2) What are some of the non-financial attributes that Dembupen should consider? (Keep it short, sweet and simple)