Lang Company made 100,000 elec of hardware stores. The following is drills. "pany made 100,000 electric drills in batches of 1,000 units each during Prior accounting period. Normally, Lang markets its products through a variety restores. The following is the summarized cost to produce electric Materials cost ($8.00 per unit x 100,000) Labor cost (S4.00 per unit x 100,0001 Manufacturing supplies (S0.50 X 100,000) Batch-level costs (100 batches at $2.000 per batch) Product-level costs Facility-level costs Total costs Cost per unit - $1,780,000 + 100,000-17.30 $ 800,000 400,000 50.000 200,000 150,000 180.000 $1,780,000 Required: A. Bypassing Lang's regular distribution channel, Chekhol's Home Maintenance Company, has offered to buy a batch of 500 electric drills for $15,50 each directly from Lang. Lang's normal selling price is $23 per unit. Based on the preceding quantitative data, should Lang accept the special order? Support your answer with appropriate computations. B. Would your answer to Requirement a change if Chekhol's offered to buy a batch of 1.000 electric drills for $14.90 each? Support your answer with appropriate computations. Describe the qualitative factors that Lang should consider before accepting a special order to sell electric drills to Chekhol's. 149