Part B- Special Order (10 marks) DALA Electronic Corporation C"DALA") makes a range of products. The company's predetermined overhead rate is S28 per direct labor-hour, which was calculated using the following budgeted data: Variable manfacturing overhead... Fixed manufacturing overhead.... Direct labor-houns $270,000 S570,000 30,000 Management is considering a special order from a well-known household name for purchasing 200 units of product S96 at $125 each. The normal selling price of product S96 is $152 and the unit product cost is deterrnined as follows: 70.00 32.00 Direct Direct labor Manufacturing overhead applied. Unit product cost $146.82 If the special order were accepted, normal sales of this and other products would not be affected. The company has ample excess capacity to produce the additional units. Assume that direct labor is a variable cost, variable manufacturing overhead is really driven by direct labor-hours, and total fixed manufacturing overhead would not be affected by the special order Reguired: a. If the special order were accepted, what would bc the impact on the company's overall profit? (6 marks) b. All the information in the problem holds true except that the company only has access capacity of 100 units. In hoping to gain big and regular orders from this household name company, DALA decides to sacrifice 100 units of sale to the existing customers to accommodate this special sale. What would be the impact on DALA's overall profit? (4 marks)