Lester-Smith Company manufactures three wood construction components: wood trusses, wood floor joists, and beams. The plant is currently operating at full capacity. It can produce 200 trusses, 1,000 floor joists, and 600 beams per month. The company sells everything it produces. Monthly revenues and expenses for the three products are as follows:

Sales revenues:
Trusses	$ 12,000
Joists	40,000
Beams	90,000
Total revenue	$ 142,000
Expenses:
Variable cost:
Trusses	$ 10,000
Joists	24,000
Beams	48,000
Total variable cost	$ 82,000
Fixed cost allocation:
Trusses	$ 4,000
Joists	12,000
Beams	24,000
Total fixed cost	$ 40,000
Total cost	$ 122,000
Total operating profit	$ 20,000

Required:

1. The firm makes wood trusses mainly to satisfy certain customers by offering a full line of wood components. Lately, it had a problem making a profit on the trusses and is considering buying them from another manufacturer at $55 a truss. Based solely on a short-term financial analysis, should the firm buy these trusses or continue to make them itself? (Show calculations.)

2. Lester-Smith has an opportunity to produce an additional 400 beams for a customer at a price of $100 each. If the company accepts this special order, it cannot produce trusses because the plant will be operating at full capacity. What would be the anticipated impact on operating income if the company were to accept this special order? (Show calculations.) What primary strategic consideration is likely associated with this decision?