Kipas Sdn Bhd produces ceiling fans, and is currently operating at 95% of its capacity of 100,000 fans per month. The company has just received a one-time special order from Hong Kong Trading to purchase 5,000 fans at RM110 per unit. If Kipas choose to accept this order, it has to incur an additional fixed printing cost of RM50,000 for the packaging material. The data provided is as follows: Monthly Data Units produced and sold Normal selling price/unit Variable cost/unit Total fixed cost 95,000 RM150 RM80 RM3,500,000 Required: a) Should Kipas accept this special order? Support your answer with appropriate calculation. (12 marks) b) Will your answer change if Hong Kong Trading want to purchase 9,000 units instead of 5,000 units? What is the price that Kipas should set for this special order? Support your answer with appropriate calculation. (16 marks) c) Discuss the qualitative factors that Kipas should consider before deciding to accept or reject this special order. (10 marks) d) Assuming that Kipas has rejected the special order. Calculate the breakeven point in unit and RM for current normal sales (excluding the special order). What is the profit that Kipas is currently earning from normal sales? (6 marks) e) The Marketing Manager of Kipas has proposed to reduce the selling price by 5%, and coupled with heavy advertising and promotion activities which will cost the company RM200,000, the sales volume is expected to increase by 20%. Should the company adopt this proposal? Support your answer with appropriate calculation. (6 marks)