please help to solve these questions.. thank you

QUESTION 1 (20 MARKS: 35 MINUTES) Swift Bicycles is a global manufacturer of high end mountain bikes. The company has an annual capacity of 25,000 bikes, with a selling price of RM20,000 each. Currently the company is operating at 90% capacity and is earning a satisfactory return on investment. The costs of manufacturing and selling for 25,000 bikes are as follows: Costs RM 10 15-43 Direct materials 650/unit Direct labor 300/unit Variable manufacturing overhead 90/unit Fixed manufacturing overhead 350,000 Fixed selling expenses 180,000 Additional costs incurred in connection with sales of the bikes include sales commissions of 5% and freight expense of RM10 per unit. However, the company does not pay sales commissions on special orders. Swift has been approached by Gwind Corporation with a special order for 2,000 bikes at RM1,700 per bike. Required: a) Under the present capacity, should Swift accept the special order? Justify your decision by computing the impact of the special order on the company's net operating income. (8 marks) b) Suppose that Gwind Corporation requests for an additional 1,000 bikes in its order, should Swift accept the special order under the present capacity? How much is the opportunity costs involved? (8 marks) c) What would be the minimum price per unit for the special order? (2 marks) d) Identify TWO (2) qualitative factors that Swift should consider before accepting Gwind Corporation's order. (2 marks)