QUESTION TWO Part A Healthy-Tech Ltd is a health company involved in manufacturing Oximeter products to measure and monitor oxygen levels. The following represents the cost of producing and selling one Oximeter device at the company's normal activity level of 40,000 units per month. / unit 81.10 38.80 9.70 Normal Selling price Direct Materials Direct Labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expenses Fixed selling & administrative expenses 2.30 18.10 1.70 8.80 Healthy-Tech Ltd received an offer from an overseas customer for 3,000 units of the Oximeters to be delivered this month at a 75.30 special price. Healthy-Tech has an idle capacity that can be used to supply this order and would not affect normal sales. The management of Healthy-Tech Ltd believes that accepting special orders would result in a reduction to the variable selling and administrative expense by 0.20 per unit on this when compared to normal sales. Required: 1. Applying the relevant information for decision making concepts, Should Healthy- Tech Ltd accept the special order? and what is the net effect on the monthly income of Healthy-Tech Ltd if the offer is accepted? (10 marks)