[Question 1] Benjak plc operates from one factory and manufactures 3 products. The prot and loss account for the year ended 31 December shows that product 3 has made a loss: Prot and loss account for the year ended 31 December Product 1 Product 2 Product 3 $ $ $ Sales 190.0911. M M Direct materials 32 000 16 000 54 000 Direct labour 22 000 20 000 58 000 Variable overheads 10 000 8 000 6 000 25 000 16 000 30 000 Total costs 89 000 60 000 148 000 Prot/loss 11 000 10 000 (18 000) Should product 3 be dropped from the range? [Question 2] (Acceptance of a special order) Zerocal Ltd manufactures and markets a slimming drink which they sell for $0.20 per can. Current output is 400 000 cans per month which represents 80% of capacity. They have the opportunity to utilize their support capacity by selling their product at $0.13 per can to a supermarket chain who will sell it as its \"own label product. Total costs for the last month were $56 000 of which $16 000 were fixed costs. This represented a total cost of $0.14 per can. Based on the above data should Zerocal accept the supermarket order? What other factors should be considered