Simplicity Co$.$ manufactures ergonomic household furniture. They have a line of ergonomic chairs that are very popular. Currently they make and sell $20,000$ chairs per month. Their maximum capacity is $29,000$ chairs. Complex Co$.$ has offered a one$-$time opportunity to buy $10,000$ chairs for $$29\mathrm{.}00$ per chair. The one time order has no impact on fixed costs and does not have selling expenses.Per unit cost data for manufacturing the chairs is as follows:Direct MaterialsDirect Labor$$8\mathrm{.}0015\mathrm{.}50$Variable Selling$5\mathrm{.}00$Variable Overhead$3\mathrm{.}00$Fixed Overhead$5\mathrm{.}00$Total unit cost$$36\mathrm{.}50$Without the order, Simplicity Co$.$ would remain with enough business to operate at the $20,000$ unit level. The normal selling price on the chair is $$42\mathrm{.}00.$Assume that Complex Co$.$ will only purchase the full $10,000$ in full. The operations manager does not want to accept the order as he believes it both is not financially a good choice, and also he believes existing customers will want price reductions if there is a deal made at the lower sell price with Complex. Co$.$Required:$1)$ Should Simplicity Co$.$ accept the order? Support your answer with qualitative analysis and calculations that show the total financial impact of accepting the order. $2)$ What is the minimum sell price that Simplicity Co$.$ would accept the order at$?$