Cost Problem Taino Ventilators, Inc. makes a variety of ventilators. One of these products is a Ventilators model: Super Air-XL. This model includes the ultimate in technology and is in strong demand. Expected demand for this year is 55.000 units. Full production capacity for SuperAir-XL is 62,000 units, but 55,000 units are considered normal capacity. The following unit price and breakdown is applicable in 2020 Per Unit $684.00 Sales Price Less manufacturing costs: Materials Direct Labor Overhead: Variable Fixed Total manufacturing costs Gross Margin Less selling and administrative expenses Selling: Variable Fixed Administrative, Fixed Masks Options, variable Total selling and administrative expenses Net Profit before taxes $67.00 $23.00 $22.00 $25.00 $137.00 $547.00 $5.00 $44.00 $74.00 $58.00 $181.00 $366.00 During December, the company received 2 special orders request from: Custoo-Medical and Laboratory-Apex. These orders are not part of the budgeted 36,000 units sales of SuperAir XL for 2020, but there is sufficient capacity for possibly one order to be accepted. Orders received and their terms are: Order from Custco-Medical: 5,000 units at $550 per unit with deluxe mask $58 per unit. Order from Laboratory-Apex: 3,500 units at $655 per unit with standard mask $45 per unit. Since these orders were made directly to Taino Ventilators, Inc., no variable selling costs will be incurred. 1. Analyze the profitability of each of these two special orders. 2. Which special order should be accepted? 3. What other aspects need to be considered in addition to profitability