Nation Inc. has the capacity to produce 300,000 mirrors per month. At this production level, per- unit costs are as follows: Direct materials Direct labour Variable overhead Fixed overhead Marketing - Fixed Marketing/distribution - Variable $1.38 $1.60 $0.70 $0.40 $0.40 $0.80 Currently, production is 280,000 mirrors per month which the company sells for $6 per unit. Recently, Nation Inc. was approached by a hotel chain about purchasing 15,000 mirrors for $4.00 each. Since the vendor has approached Nation Inc., there will be no variable marketing/distribution costs incurred with the special order. Required (A) Does the company have sufficient capacity to accept the order? Please show your calculations. (B) By how much would income change if Nation Inc. were to accept the special order? (C) Ignore your prior calculations. Assume that the hotel chain operator wants to purchase 25,000 units and that Nation Inc. cannot increase capacity beyond 300,000 mirrors per month. Accepting the order would mean that the company would forego sales to some 2 of its usual customers. If Nation Inc. accepts the special order, what would be the change in its income? (D) What non-financial factors should management at Bliss Manufacturing consider before accepting a special offer, such as the one proposed by the new customer?