Part 2: Special Orders Write a draft of a memorandum that Smith can present to her colleagues and higher management that focuses on what Fine Foods calls special orders. The memo should include, but not be limited to: A description of the accounting and other consider- ations that should be considered with respect to special orders. A brief definition of the terms "by products" and "joint products" and the extent to which these items apply to special orders at Fine Foods, if at all. Identification of all the benefits that Fine Foods receives from special orders. An analysis of the way Fine Foods, Inc. handles its special orders and any recommended changes