Mystical Corporation manufactures a single product with the following unit costs for 5,000 units:

Direct materials	$ 60
Direct labor	30		Fixed	Variable
Factory overhead	90	=	$54	$36
Selling expenses	30	=	12	18
Administrative expenses	15	=	12	3
Total per unit	$225

Recently, a company approached Mystical Corporation about buying 1,000 units for $225. Currently, the models are sold to dealers for $412.50. Mystical's capacity is sufficient to produce the extra 1,000 units. No additional selling expenses would be incurred on the special order. Required:

a.	What is the operating profit earned by Mystical Corporation on the original 5,000 units?
b.	Should Mystical accept the special order if its goal is to maximize short-run profits? How much will income be affected?
c.	List three things to consider in making a special order decision (i.e. what qualitative aspects of the decision should Mystical Corporation consider)?