Maple Circuits manufactures printed circuit boards. It has received a special-order enquiry from Venus Electronics for model X. Venus has offered to buy 11,000 units of model X if the order can be completed in three months. The cost data for one unit of model X follow. Direct material 82.00 Direct labour 22.50 Total manufacturing overhead: 0.5 hour at 200 100.00 Total 82.00+22.50+100.00 = 204.50 Additional information: i. The normal selling price of model X is 265; however, Venus has offered only 157.5 because of the large quantity it is willing to purchase. ii. Venus requires a modification of the design that will allow a 21 reduction in direct material cost. iii. Maple will incur 37, 000 in additional set-up costs and will have to purchase a 24,000 special device to manufacture these units. The device will be discarded once the special order is completed. iv. Total manufacturing overhead costs are applied to production at the rate of 200 per machine hour. The figure is based, in part, on budgeted yearly fixed overhead of 75, 00,000 and planned production activity of 60,000 machine hours (5,000 per month). v. Maple will allocate 18,000 of existing administrative costs to the order. Required Assume that present sales will not be affected and that Maple has sufficient excess capacity. Should the order be accepted? Show calculations