Question 2 (14 marks) YorGut Ltd. manufactures plain natural yoghurt with the following per unit cost: Direct materials Direct labour Manufacturing overhead Selling expenses Administrative expenses $2 $1 $0.50 $0.30 $0.20 YorGut Ltd. expects to produce and sell 2,000,000 units of plain natural yoghurt this year for $8 each. YorGut Ltd.'s maximum production capacity is for 3,000,000 units. Recently, a new retailer approached YorGut Ltd. and wanted to place a special order for 1,000,000 units of plain natural yoghurt and offered to pay $7.50 per unit. If YorGut Ltd. accepts this special order, its selling and administrative activities will not be affected. Required: 1. What will be the profit earned by YorGut Ltd. on the 2,000,000 units it expects to produce and sell? 2. Should YorGut Ltd. accept the new retailer's special order? Provide detailed calculations to support your explanations. 3. List and explain three qualitative factors that should be considered by YorGut Ltd. before accepting this special order. 4. YorGut Ltd. is considering processing the plain natural yogurt further into frozen flavored yoghurt which can sell for $10 per unit. The cost of further processing will be $4 per unit. If there is spare capacity, should YorGut Ltd. process the plain natural yogurt further into frozen flavored yoghurt? Explain by showing your calculations. Start your answer here: (3+6+3+2= 14 marks)