Question 3: (10 points) A1, B1, B3 Manama, Inc. budgeted 10,000 widgets for production during 2018. Manama has capacity to produce 12,000 units. Fixed factory overhead is allocated to production. The following estimated costs were provided: Direct material ($7/unit) $.70.000 Direct labor ($15/hr. 2 hrs Junit) 300,000 Variable manufacturing overhead ($4/unit) 40,000 Fixed factory overhead costs ($5/unit) 50,000 Total $460.000 Cost per unit = $46 Instructions Answer each of the following independent questions: 1. Manama received an order for 1,000 units from a new customer in a country in which Manama has never done business. This customer has offered $43 per widget. Should Manama accept the order? 2. Manama received an offer from another company to manufacture the same quality widgets for $39. Should Manama let someone else manufacture all 10,000 widgets and focus only on distribution