Winner Corporation produces cricket bats for kids that it sells for Rs.360 each. At capacity, the company can produce 50,000 bats a year. The costs of producing and selling 50,000 bats are as follows:

	Cost per Bat	Total Costs
Direct Materials	Rs. 130	Rs. 65,00,000
Direct Manufacturing Labour	Rs. 50	Rs. 25,00,000
Variable Manufacturing Overhead	Rs. 20	Rs. 10,00,000
Fixed Manufacturing Overhead	Rs. 60	Rs. 30,00,000
Variable Selling Expenses	Rs. 30	Rs. 15,00,000
Fixed Selling Expenses	Rs. 20	Rs. 10,00,000
TOTAL COSTS	Rs. 310	Rs. 15,500,000

1. Suppose Winner is currently producing and selling 40,000 bats. At this level of production and sales, its fixed costs are the same as given in the preceding table. Victory Corporation wants to place a one-time special order for 10,000 bats at Rs.230 each. Winner will incur no variable selling costs for this special order. Should Winner accept this one-time special order? Show your calculations.
2. Now suppose Winner is currently producing and selling 50,000 bats. If Winner accepts Victorys offer it will have to sell 10,000 fewer bats to its regular customers.
   1. On financial considerations alone, should Winner accept this one-time special order? Show your calculations.
   2. On financial considerations alone, at what price would Winner be indifferent between accepting the special order and continuing to sell to its regular customers at Rs.360 per bat.
   3. What other factors should Winner consider in deciding whether to accept the one-time special order?