Case Study Prairie Natural Body Care Co. Located in the beautiful Rocky Mountains of Alberta, Prairie Natural Body Care Co. (PNBC) embraces the philosophy of environmental sustainability. The natural standard is at the core of the company's value. "We truly believe that simple, fresh, and fewer ingredients are better. Keeping it simple allows us to choose each ingredient deliberately for its quality, safety, and benefits. Using organic whenever possible and working with local farmers, growers and wild foragers across Canada." (Cited from the company's website). The company ensures that all natural ingredients are organic, safe, and healthy, and local as possible, extracted through environmentally friendly processes, and keeps the ingredients to 10 or less. Three main skin care products are offered by PNBC: Body Butter, Hand Cream, and Lip Butter. The main ingredient beeswax is sourced from a local bee farm at Peace River, Alberta. The Peace River region is well-known for its vast fields of clover. With its long warm summer days and cool summer nights, it is idyllic to farm bees for honey and beeswax. During winter while the bees are hibernating, the beeswax are cleaned, rinsed off the honey, grass, and debris, before melted down and purified as a main ingredient for body care products.In July 2023, PNBC was approached by a customer to place a one-time special order for 600 units of Hand Cream for $9/unit. The product is similar to PNBC's current product except that it requires less natural seed oil resulting in reduced cost from $1.25 to $1.00 per unit. If PNBC accepts this order, it is expected that it would not be able to fulfill 200 units of Hand Cream for its regular order in July. Question 6: Identify and calculate the relevant costs for the special order. What would be the minimum price PNBC would accept? (10 marks) What are the other factors for PNBC to consider in terms of the special-order decision? Present your recommendation and explain why or why not you would recommend PNBC to accept the special order. (5 marks) To help estimate the plan utilities costs, the accounting manager has pulled the following data for 2022 - 2023: Month Machine hours Plant utilities Jan-22 2,560 17,164 Feb-22 2,625 18,051 Mar-22 2.629 18.864 Apr-22 2,574 17,963 May-22 2,464 17,752 Jun-22 2,478 16.880 Jul-22 2.563 17.724 Aug-22 2.656 18,732 Sep-22 2.966 20.843 Oct-22 2,701 18,949 Nov-22 2,610 18.612 Dec-22 2,751 18,512 Jan-23 2,260 15,638 Feb-23 2.665 18,955 Mar-23 2.662 18,047 Apr-23 2.769 19.691 May-23 2.556 17.632 Jun-23 2,671 18,015 Jul-23 2,356 16,157 Aug-23 2,671 18.210 Sep-23 2.690 18,926 Oct-23 2,167 15,871