Ellis Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 1,000 units. Ellis made 20,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here. Materials cost ($25 per unit x 20, 0000) $500,000 Labor Cost ($22 per unit x 20,000)440,000 Manufacturing supplies ($2 x 20,000)40,000 Batch-level costs (20 batches at $4000 per batch80, 000 Product-level costs160, 000 Facility-level costs290, 000 Total costs1, 510,000 Cost per unit = $1510, 000 / 20,000= $75.50 Question Describe the qualitative factors that Ellis Quilting Company should consider before accepting a special order to sell blankets to Kent Motels