Enex Ltd (Enex) produces electric motors for use in various whitegoods (e.g., washing machines, dishwashers, etc.). The company has been growing over the last five years and is operating at full capacity. Enex has recently completed the building and commissioning of new plant and equipment at a cost of $6,000,000, thus increasing its manufacturing capacity to 100,000 motors annually. The addition to the plant and equipment will be depreciated on a straight-line basis over 10 years. Sales of the motors were 75,000 units prior to the completion of the additional capacity. Cost records indicated that manufacturing costs had totalled $76 per motor, of which $60 per motor was the variable costs of manufacturing. Enex has used the volume of activity at full capacity as the basis for applying fixed manufacturing overhead. The normal selling price is $100 per motor. Enex has been approached by MotorPro.com which has offered to purchase 20,000 motors at a price of $70 per unit, to test the viability of distributing replacement electric motors through its web site. Enex would be expected to produce the motors, store them in its warehouse, and ship individual motors to MotorPro.com customers. As orders are placed directly through the MotorPro.com website, they will be forwarded instantly to Enex. Freight charges will be paid by the customer purchasing a motor. Required: (a) Calculate the breakeven point in sales volume and revenue) after completion of the additional plant capacity. Show calculations. (7 marks) (b) Identify all the relevant costs that Enex should consider in evaluating the special sales order from MotorPro.com. (3 marks) On quantitative grounds, should the offer from MotorPro.com be accepted? Explain your conclusion and show calculations. (3 marks) (d) What qualitative factors should Enex consider with respect to the special sales order? (2 marks)