Missoula Industries manufactures a product with the following costs per unit at the expected production of $30,000$ units:

Direct materials.............................. $ $5$

Direct labor.................................... $$15$

Variable manufacturing overhead.... $ $8$

Fixed manufacturing overhead....... $ $6$

The company has the capacity to produce $60,000$ units. The product regularly sells for $$45.$ A new potential customer has offered to purchase $2,000$ units for $$40$ each.

a$.$ What is the effect on net income, if Missoula Industries accepts the special order?

b$.$ List $2$ QUALITATIVE items that should be considered beyond the computational analysis. Be concise, please.