Consider the following information, prepared based on a monthly capacity of 150,000 units:

Category	Cost per Unit
Variable manufacturing costs	$29
Fixed manufacturing costs	$9
Variable selling costs	$10
Fixed selling costs	$8

Capacity cannot be added in the short run and the firm currently sells the product for $60 per unit.

a) The company is currently producing 150,000 units per month. A potential customer has contacted the firm and offered to purchase 12,000 units this month only. The customer is willing to pay $47 per unit. Since the potential customer approached the firm, there will be no variable selling costs incurred on this order. Should the company accept the special order? Why or why not? Be specific.

b) The company is currently producing 136,000 units per month. A potential customer has contacted the firm and offered to purchase 12,000 units this month only. Since the potential customer approached the firm, there will be no variable selling costs incurred on this order. What is the minimum amount that the firm should be willing to accept for this order?