The Nanook Mountain Cycle Company has received a request from the local police department to produce 100 specially modified mountain bikes at a price of $550. The normal selling price is $675 per bike. $372 90 Direct Materials Direct Labor Manufacturing Overhead Unit Product Cost 102 $564 Of the manufacturing overhead, the variable portion is $12 and the fixed portion is $90. The bikes for the local police would require some modifications. The variable costs of the modifications would be $34. The company has the capacity for the special orders. The special order would have no effect on the fixed costs. A) By what amount will the Nanook Mountain Cycle Company's net income increase or decrease if they accept the special order from the local police department? Please show your work. B) Please list, at least two qualitative factors that the company should consider before accepting the special order