Ben Cooper now tells you of a discussion he has recently had with Dr Harper. Dr Harper had once more emphasized the need to produce as close as possible to the maximum capacity of 70 000 packs. Ben Cooper has the possibility of obtaining an export order for an extra 5000 packs but, because the competition is strong, the selling price would only be 330. Dr Harper has suggested that this order should be rejected as it is below cost and so will reduce company profitability. However, she would be prepared, on this occasion, to sell the packs on a cost basis for 340 each, provided the order was increased to 15 000 packs. Task 2 Write a memo to Ben Cooper. Your memo should: (a) calculate the change in profits from accepting the order for 5000 packs at 330; (b) calculate the change in profits from accepting an order for 15 000 packs at 340; (c) briefly explain and justify which proposal, if either, should be accepted; (d) identify two non-financial factors that should be taken into account before making a final decision. AAT Technicians