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.