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Qorvo Bhd has three departments to manufacture chips, diodes and transistors. Each of these department has a production capacity of 40,000 units per month. Recently, the company experienced an overstocking of chips due to low demand. Analyst forecasts the low demand in semiconductor industry to be temporary dan demand will increase after four months. Therefore, management decides to reduce the production of chips next month to be at 25,000 units at a selling price of RM50 per chip. The expected revenues and costs for next month's production are: Total (RM) Per unit (RM) Sales 1,250,000 50 Direct labour's 375,000 15 Direct materials 250,000 10 Variable manufacturing overhead costs 100,000 4 Manufacturing non-variable overheads 175,000 7 Marketing and distribution costs 125,000 5 Total costs 1,025,000 33 Profit 225,000 7 One of the companies in medical device industry, Boston Scientific (M) Sdn Bhd has offered to buy 5,000 chips for the coming four months at a price of RM25 per chip. Boston Scientific requires a pentagon-cutting which will increase design cost by RM0.25 per chip. There will be no additional marketing and distribution cost because Boston Scientific will collect the chips from Qorvo Bhd's warehouse. 1. Explain two qualitative factors to be taken into consideration before Qorvo Bhd accepts the order. (7 marks)