Gyro Gearloose promenily manu to doners with that s currently used in the production of planes The unit costs to make the swita III Direct matenals 9200 Direct Labor 00 Vanable manufacturing over and 050 Fixed manutadunng overheid 25 Vanable selling and administration.com 11.50 Fixed selling and administration costs 2100 The $13.75 unit cost is based on 8000 switches produced each year that sell for $15.00 each Fixed costs are allocated based on the basis ofdirect laborhours 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 pnce 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 deasion