Company produces a single product. The cost of producing and selling a single unit of this product of the country 1000 units per month is as follows: Dired materials $29.60 Direct labour $5.80 $2.50 $17.20 Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Fixed selling & administrative expense 4 $1.80 $6.70 The normal selling price of the product is $72.90 per unit. An order has been received from an overseas customer for 2,000 units to be delivered this month at a special discounted price. This order would have no effect on the company's normal sales and would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be 51.10 less per unit on this order than on normal sales. Direct labour is a variable cost in this company Required: a. Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the specal order is 566,10 per unit By how much would this special order increase or decrease the company's net operating income for the month? (6 marks) b. Suppose the company is already operating at capacity when the special orders received from the overseas customer. What would be the opportunity cost lost contribution margin of each normalni delwered to the creat customer (1 marko Suppose there is not enough idle capacity to produce of the units for the overseas customer and accepting the special order would require ng back on production of 200 units to regular customers. We wood the impact on total contribution marginace (4 marks)