QUESTION 3 [Total: 6] CZ Manufacturing manufacture laptop bags. Last month they produced 2000bags which utilised 70% of the capacity They have recently received an order to supply 150 bags at R80 per bag The sales manager are reluctant to accept the order since it is below the normal cost price. It costs the company R96 to produce a bag. The manufacturing costs per bag are given below R Variable costs 84 Direct Materials 18 Direct Labour 36 Manufacturing overheads 18 Marketing and administration 12 Fixed costs 12 Manufacturing overheads 6. Marketing and administration 6 Total cost per bag 96 The special order will incur marketing and administration costs in the same way the normal units incur those costs. Required Advise management whether or not the special order should be accepted