Steelers AB manufactures a product called Bullet-Proof. The manufacturing costs to produce one unit of the product is (in SEK) Direct material: 1.30 SEK Direct labour. 1.50 SEK Variable manufacturing costs: 0.40 SEK Fixed manufacturing costs: 1.00 SEK Total manufacturing costs: 4 20 SEK The fixed administration and sales costs are 65,000 SEK per year. Sales commission per unit sold is 5%. Selling price of each unit is 5 SEK. A salesman at Steelers AB is contacted by a potential new customer, Nuts-and-Bolts AB. Nuts-and-Bolts AB offered Steelers AB a one-time order of 1,000 units at a price of 4 SEK/unit Required (show all your calculations below and write in your own words): (a) Assuming Steelers AB has free capacity, should Steelers AB accept this offer? Why? (6 points) (b) Explain in full two (2) non-financial factors that Steelers AB should consider in making such a decision? (4 points)