18 P8.14 (One-Time Special Order) Borgus Computer Monitors makes flat-screen computer monitors to sell to major computer manufacturers. Borgus was approached by Green Systems, a new customer, to fill a one-time special order for 1,000 monitors. The following information relates to the normal pricing for computer monitors at Borgus: Direct materials $ 17 Direct labour 20 Variable manufacturing costs Fixed manufacturing costs 25 Total manufacturing costs 80 Mark-up (40%) 32 Targeted selling price $112 Borgus currently has excess capacity that can be used to fill this special order. Green Systems, how- ever, wants the plastic on the monitor to be green, which will cost an additional $5 per unit. a. What is the minimum acceptable price for this one-time-only special order? b. What other factors must Borgus consider before accepting this order? c. If Borgus was currently operating at capacity, what is the minimum price it can accept for this order