management accounting . please help solve in 40 minutes

Excell Bhd produces and sells a single product named Champ. The company operates at its normal capacity of 30,000 units per year. Costs associated with this level of production and sales are as follows: Unit Total (30,000 units) RM RM Direct materials 15 450,000 Direct labour 8 240,000 Variable manufacturing overhead 3 90,000 Fixed manufacturing overhead 9 270,000 Variable selling expenses 4 120,000 Fixed selling expenses 6 180,000 Total cost 45 1,350,000 The product is sold for RM50 each. Fixed manufacturing overhead is constant at RM270,000 per year within the range of 25,000 units to 30,000 Champs per year. Required: Due to Covid-19 pandemic, Excell Bhd expects to sell only 25,000 units of Champ through regular channels in year 2021. Assuming the following special orders have been received by the company in year 2021. a. Alliance Sdn. Bhd. has offered to purchase 5,000 units of Champ if Excell Bhd. willing to accept a 16% discount off the regular selling price. There would be no sales commissions on this order; thus, variable expenses would be reduced by 75%. However, Excell Bhd. would have to purchase a special machine to engrave Alliance Sdn Bhd's name on the 5,000 units. This machine would cost RM10,000. Excell Bhd. has no assurance that Alliance Sdn. Bhd will purchase additional units in the future. Evaluate the impact on profit if this special order is accepted. 2 b. The Ministry of Defense Malaysia (MinDef) would like to make a one-time only purchase of 5,000 units of Champs. MinDef would pay a fixed fee of RM1.80 per unit, and it would reimburse Excell Bhd for all cost production (variable and fixed) associated with the units. MinDef would pick up the product with its own trucks, therefore would be no variable selling expenses associated with this order. Advise Excell Bhd whether to accept or reject the order