Sugarland Company has offered to make the Robotic plates for Laughland Company for the cost of $53.00. Laughland can lease the ideal factory (if chose to accept the offer) to a noncompetitive vendor for $155,000. Laughland makes the Robotic plates which are used in one of its products. Unit costs, based on production of 35,000 Robotic plates per year, are: Unit Costs $35.00 10.00 Direct Material Direct Labor Variable Overhead Fixed Overhead Total 3.00 22.00 $70.00 (1) Based on the information provide, should Laughland accept the offer from Sugarland? (Show calculation to support your decision). (2) What are some of the non financial attributes that Laughland should consider? (Keep it short, sweet and simple)