Loma Generators, Inc. makes a variety of generators as a backup due to their problems with the regular service. One of these products is a Generator model: Super OMEGA. This model includes the ultimate in technology and is in strong demand. Expected demand for this year is 45,000 units. Full production capacity for Super OMEGA is 49,000 units, but 45,000 units are considered normal capacity. The following unit price and breakdown applicable in 2023: During December, the company received 2 special orders request from: Cestco and Sims. These orders are not part of the budgeted 45,000 units sales of Super OMEGA for 2023 , but there is sufficient capacity for possibly one order to be accepted. Orders received and their terms are: A. Order from Cestco: 2,300 units at $545 per unit with spare Gasoline tank but without Gas option $11 per unit. B. Order from Sims: 2,600 units at $530 per unit with spare Gasoline tank \& with Gas option $55 per unit. 1. Analyze the profitability of each of these two special orders. 2. Which special order should be accepted? 3. What other aspects need to be considered in addition to profitability