Mekar Design Enterprise is specializing in producing bio-degradable plastic containers for daily use. The plastic containers are made from natural resources that are considered safe and environmental friendly. Recently, the company receives an order to make 10, 000 units of specially designed plastic containers from Flora Berhad. Flora Berhad offers to pay RM300, 000 for this special order. The accountant has made the following cost estimates to produce the special order: It is learned that the production overhead cost is 30% variable while the remainder is fixed. The direct materials consist of the cost of natural resources of RM40, 000 and a special bought-in material, GT5 costing RM20, 000. Mekar Design purchased this material from an outside supplier, AB Good Sdn Bhd at RM2 each. The Sales Manager is on a view that the special order should not be accepted since the cost is expected to be higher than the revenue gained. However, the Finance Manager is suggesting that the bought-in material GT5 to be internally manufactured in order to reduce the cost. Since Mekar Design is not operating at its full capacity, the production manager feels that it is possible to proceed with the finance manager's suggestion. The production cost per unit of material GT5 is as follows: Determine whether Mekar Design Enterprise should produce internally or buy material GT5 from outside supplier for the special order