Future Enterprises produces and sells mens wallets at a normal price of $12.00 per wallet. The costs associated with currently producing and selling #100,000 wallets are as follows:

	per unit	total
Direct materials	$1.50	$150,000
direct labor	$3.00	$300,000
variable manufactuing overhead	$2.50	$250,000
Fixed manufacturing overhead	$1.00	$100,000
total cost	$8.00	$800,000

ABC company approached Future Enterprises with an offer to purchase 20,000 wallets at a price of $7.20

Required: Determine whether or not the special order should be accepted. In addition to considering the quantitative impact, lists two qualitative considerations that would influence your decision one supporting acceptance and one supporting rejection.