BAS makes game jerseys for athletic teams. The Hockey Club has offered to buy 100 jerseys for the teams in its league for $15 per jersey. The team price for such jerseys normally is $18, an 80% markup over BAS Supplys purchase price of $10 per jersey. BAS Supply adds a name and number to each jersey at a variable cost of $2 per jersey. The annual fixed cost of equipment used in the printing process is $6,000, and other fixed costs allocated to jerseys are $2,000. BAS Supply makes about 2,000 jerseys per year, so the fixed cost is $4 per jersey. The equipment is used only for printing jerseys and stands idle 75% of the usable time. The manager of BAS Supply turned down the offer, saying If we sell at $15 and our cost is $16, we lose money on every jersey we sell. We would like to help the Hockey Club, but we cant afford to lose money on the sale. Required: 1. Compute the amount by which the operating income of BAS Supply would change if the Hockey Clubs offer is accepted. 2. Suppose you were the manager of BAS Supply. Would you accept the offer? In addition to considering the quantitative factor of accepting the offer computed in number 1, list two qualitative considerations that would influence your decision one qualitative factor supporting acceptance of the offer and one supporting rejection of the offer.