Moderno Cookware makes stainless steel cooking pots in Manitoba. Moderno's contribution margin income statement for the most recent month contains the following data: Sales in units Sales revenue 32,000 $461,000 Variable expenses: Manufacturing $189,000 Selling & Administrative $114,000 Fixed expenses: Manufacturing Selling & Administrative $124,000 $78,000 Hamilton Kitchen Supplies wishes to buy 2,600 pots from Moderno on a one-time basis. Acceptance of the order will not increase Moderno's variable selling and administrative expenses. The Moderno plant has enough unused capacity to manufacture the additional pots. Hamilton Kitchen Supplies has offered $5 per pot, which is below the normal selling price of $17. Required: 1. Prepare an incremental analysis to determine whether Moderno should accept this special sales order. 14 POINTS 2. Identify three qualitative factors Moderno should consider in deciding whether to accept the special sales order. 6 POINTS