Rolly Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 30,000 units per month is as follows: $46.20 Direct materials Direct manufacturing labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling Fixed selling Total unit costs $7.70 $1.20 $16.20 $1.80 $6.00 $79.10 The normal selling price of the product is $84.10 per unit. An order has been received from an overseas customer for 3,000 units to be delivered this month at a special discounted price. This order would have no effect on the company's normal sales and would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $1.40 less per unit on this order than on normal sales. Required: a. Suppose there is ample idle capacity to produce the units required by the overseas customer, and the special discounted selling price on the special order is $72.50 per unit. By how much would this special order increase (decrease) the company's operating income for the month? Is this a good decision quantitatively? Why or why not? (5 marks) b. Suppose the company is already operating at capacity when the special order is received from the overseas customer, and accepting it would mean forgoing regular sales of those units. How much would this special order increase (decrease) the company's operating income for the month? Is this a good decision quantitatively? Why or why not? (4 marks) a. What are two qualitative, non-financial, considerations relating to this special order? (2 marks)