Gleeson manufactures a single product with the following full unit costs for 6,000 units:

Direct materials	$160
Direct labor	80
Manufacturing overhead (40% variable)	240
Selling expenses (60% variable)	80
Administrative expenses (10% variable)	40
Total per unit	$600

A company recently approached Gleeson with a special order to purchase 1,000 units for $575. Gleeson currently sells the models to dealers for $1,100. Capacity is sufficient to produce the extra 1,000 units. No selling expenses would be incurred on the special order.

Required:

a.	Determine the impact on profit of accepting the order. Should Gleeson accept the special order?
b.	Determine the minimum price Gleeson would want to increase before tax profits by $30,000 on the special order.
c.	When making a special order decision, what non-quantitative aspects of the decision should Gleeson consider?