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PART B (8 marks) Winter Games manufactures a competitive line of skis and sells its skis to retailers at a price of $225 per pair. Based on annual volume of 5,000 pairs, the cost per pair is $185. Direct labour ($75 per pair) 375,000 Direct materials ($60 per pair) 300,000 Overhead Fixed 100,000 Variable ($0.40 per direct labour dol 150,000 250,000 Total costs 925,000 Annual output 5,000 Cost per pair $185 Sports palace, a discount sporting goods store, currently purchased 500 pairs of skis from Winter Games. Sports Palace has asked to purchase 1,000 pairs of skis under a private label, at a price of $200 per pair. The skis would be identical to those normally sold for $225. Total costs 925,000 Annual output 5,000 Cost per pair $185 Sports Palace, a discount sporting goods store, currently purchased 500 pairs of skis from Winter Games. Sports Palace has asked to purchase 1,000 pairs of skis under a private label, at a price of $200 per pair. The skis would be identical to those normally sold for $225. Winter Games believes that if it accepts the order, Sports Palace will cancel its usual order of 500 pairs. These sales cannot be recouped elsewhere. It this special order is accepted, the direct labour hours for the additional 500 skis would have to be paid at overtime rates (at 1 y times the base rate). Analysis shows that variable overhead varies with total labour dollars at the rate of $0.40 per direct labour dollar. Required: (a) Should Winter Games accept the special order from Sports Palace? (4 marks) (b) Identify and explain FOUR qualitative factors that Winter Games should consider while evaluating such decision. (4 marks)