Question 2: 16 marks SMUco manufactures windows. Its manufacturing plant has the capacity to produce 12,000 windows each month. Current production and sales are 10,000 windows per month. The company normally charges $250 per window. Cost information for the current activity level is as follows: Variable Costs (per unit) Direct Material Direct Manufacturing labour Variable Costs (material handling, quality control, etc) Fixed manufacturing costs Fixed marketing $75.00 $80.00 $22.50 $400,000 $225,000 Part 1 SMUCO has just received a special one-time-only order for 2,000 windows at $230 per window. Accepting the special order would not affect the company's regular business or its fixed costs. Prepare based on totals units and total revenue/costs Required: 1 Should SMUco accept this special order? What is the benefits to the company. Show your calculations. 2 Suppose plant capacity were only 10,000 windows instead of 12,000 windows each month. The special order must either be taken in full or be rejected completely. Should SMUCO accept the special order? Why or why not? Show your calculations. Part 2