Hopkington Battery Company is considering accepting a special order for 50,000 batteries that it received from a discount retail store. The order specified a price of $3.50 per unit, which reflects a discount of $1.40per unit relative to the company's regular price of $4.90 per unit. Hopkington's accounting department has prepared the following analysis to show the cost savings resulting from additional sales:Requirements (a) Should the order for the 50,000 units at a price of $3.50 be accepted? What will be the impact on operating income? (b) Is the accounting department's analysis the best way to evaluate this decision? If not, what alternative method can you suggest? (c) What other considerations are important in this case? Why