CBA Inc., a manufacturer, has received a special request for 1,000 units of its product, specialty dolls, at a price of $52.50 per unit. The normal selling price for dolls is $60 per unit. CBA |nc.'s annual capacity is 25,000 units and its current sales are 22,000 units per year. To analyze this special order, Kara Blum, the sales manager, gathered the following budget information: Direct materials per unit $2.10 Direct Labour per unit ariable OH per unit Fixed Manufacturing overhead per unit ariable selling and administration per unit The variable selling and administration costs per unit represent commissions and would not be incurred on this order. The company will need to purchase a special tool specific to this order, costing $28,000, this tool will not be used for any of their regular production. Required: 1. Should the company accept this special order? All calculations must be shown to receive full marks. Be sure to identify the additional operating income. 2. Provide one qualitative factor that the company should consider in choosing to accept this offer