Mimi Manufacturing company is approached by a North American customer to fill a one-time special order for a product similar to one offered to domestic customers. The following per-unit data applies for sales to regular customers:

Direct materials	$33
Direct labour	15
Variable manufacturing overhead	24
Fixed manufacturing overhead	52
Total manufacturing costs	$124
Markup (50%)	62
Selling price per unit	$186

The North American customer is offering a price of $100 per unit. Mimi has excess capacity, and would not displace any regular customer orders to complete the special order.

a) Determine if Mimi should accept the special order from a quantitative perspective. Explain how much Mimi would either earn or lose if the special order consists of 10,000 units.

b) Identify at least two qualitative factors that Mimi should consider in the evaluation of whether to accept or reject the special order. Explain why each factor is important in this situation.