Superior Designs Jerseys (SDJ) has the capacity to produce 20,000 jerseys per year and is currently selling all 20,000 for $200 each. JLo Enterprises has approached SDJ to buy 500 jerseys for $160 each. The company's normal variable cost is $135 per jersey, including $45 per unit in direct labour per jersey. SDJ can produce the special order on an overtime shift, which means that direct labour would be paid overtime at 150% of the normal pay rate per unit. The special order will not affect the annual fixed costs, and a special machine needs to be purchased at $600 for this order. The contract will not disrupt any of SDJ's other operations.

Required:

1. What quantitative factors should SDJ consider in evaluating whether to accept or reject the special order?
2. Should SDJ accept the special order? Explain.
3. In a make vs buy decision, what qualitative factors may arise that may influence the final decision?