Bronson Ltd produces financial calculators. The production capacity is 35,000 calculators, and the company is currently operating at 80% capacity. Variable manufacturing costs are $12 per unit. Fixed manufacturing costs are $420,000. The calculators are normally sold to Computek Ltd at $28 each. Bronson has a special order offer from Office Equipment Ltd (a foreign wholesaler) to purchase an additional 6,000 calculators at $14 per unit. The delivery costs for this order would be $13,000. Should this offer be accepted? Why?

	a.	Yes, because it would increase profits by $1,000
	b.	No, because the price to Office Equipment Ltd is $6 lower than the full cost of each unit produced
	c.	Yes, because it would increase profits by $71,000
	d.	No, because it would decrease profits by $1,000
	e.	No, because the selling price to Office Equipment Ltd would be $14 less than the current selling price