Perilous Parachutes manufactures sky diving equipment. The Compact Canopy is their bestselling product with a production capacity of 60.000 per year and currently selling 52,000 units per year. Chaos Tours Wish to make a special order for 6.000 Compact Canopies. and have oFfered $200 per unit We normal selling price 'l'or the Compact Canopy is $3 00. Perilous Parachutes estimatestheir unit costs for a single Compact Canopy as follows: Direct materials $80 Direct labour $40 Variable overheads $30 Fixed overheads E Total costs 7 E A dditionaf infarma tron: Chaos Tours requires a modification to the Regulator deSign that will cost an additional $5 per unit. Perilous Parachutes had already spent $1,000 on design for the Chaos Tours modification. Set-up costs forthe special order (additional to current xed overheads}will be $20,000. Required: a) From a purely nancial point of view. is the special order worthwhile for Perilous Parachutes? Show calculations to support your answer. (5 marks] b) Would your answer to (a) change it the order was in creased to 10.000 unilSHustify your answer. (5 marks) c) Are there any otherfactors that Perilous Parachutes should consider when deCiding whetherto accept or reject the special order? (2 marks) [12 marks]