Question 1 Johnson & Johnson Ltd. is considering production for a special order for 20,000 masks at $1.20 per piece, which is below the regular price. The current operating level, which is below full capacity of 100,000 masks, shows the operating results as contained in the following report: The regular production during the year was 80,000 masks $ Sales (S1.5 per piece) 120,000 Direct materials 40,000 Direct labour 20,000 Factory overhead: Supervision 5,000 Depreciation 3,000 Insurance 1.000 Rental 5.000 14.000 CON NET INCOME Factory overheads will continue regardless of the decision Required: a. What is the unit incremental cost, if this special order is accepted (3 marks) Should the company accept this special order? Prepare an incrementscalyes Remarks)