Gyro Gear loose presently manufacturers a switch that is currently used in the production of planes. The unit costs to make this switch are: Direct materials $2.50 Direct Labor 3.00 Variable manufacturing overhead 0.50 Fixed manufacturing overhead 4.25 Variable selling and administration costs 1.50 Fixed selling and administration costs 2.00 $13.75 The $13.75 unit cost is based on 8,000 switches produced each year that sell for $15.00 each. Fixed costs are allocated based on the basis of direct labor hours and are not avoidable. A special mould will have to be purchased for this specific order at a cost of 12,000 Gearlose is capable of producing 12,000 switches per year. An outside supplier has approached Gyro Gearlose to purchase 2,000 switches at a price of $12.00 each and this order will not affect regular sales. Required: ALL CALCULATIONS MUST BE SHOWN A) Should the company accept the outside suppliers offer? B) Give two qualitative factors would influence your decision.