Ellis Bhd. produces high quality blankets sold to hotels and resorts. Blankets must be well made because of frequent washings. Currently, Ellis sells 10,000 blankets at RM60 each with the capacity to produce 12,000 blankets. Ellis is considering a special order from a hotel chain in Kenya for 1,000 blankets at a price of RM45. Currently, Ellis has the following costs: Unit costs RM250,000 Product level costs RM40,000 Facility costs RM125,000 If Ellis accepts the special order, they will incur an additional RM2 per blanket in foreign currency transaction costs. No other product or facility costs will change. Required: a) Determine the impact of the special order on Ellis. Prepare your analysis in good form. (10 marks) b) What other factors should Ellis consider in taking the special order? (4 marks) c) The manager of a telecommunication company once commented, not all future costs are relevant to business decisions, but costs are not relevant unless they occur in the future. Is the manager correct? Explain. (4 marks) d) The forces of global competition and technological advancements have caused profound changes in business organizations including Ellis Bhd. To survive, managers must develop ways to achieve the competitive changes needed in organizations. One of the management tools being used to undertake this challenge is known as business process re-engineering. Define Business Process Re-engineering (BPR) and explain the impact of this towards the company's performance. (7 marks)