Question $3(40$ marks$)$ CICI Ltd is a well$-$known company that produces and sells chairs. The information relating to the current production is as follows: Unit selling price Variable cost: Direct materials Direct labor Variable manufacturing overhead Fixed cost: Factory rent Factory supervisor's salaries $\backslash$$$100$ per unit $\backslash (\backslash$$ $5\backslash )$ per unit $\backslash (\backslash$$ $3\backslash )$ per hour $\backslash (\backslash$$ $5\backslash )$ per unit $\backslash$$$8,000\backslash$$$2,000$ CICI Ltd is considering whether it should accept a special order from a new customer. The special order requires $8,000$ chairs. CICILtd charges the customer $\backslash (\backslash$$ $130\backslash )$ per chair for the special order. Currently, the production capacity can be used to produce additional $3,000$ chairs. The new customer is located in the UK where CICI Ltd currently does not have any customers or operations. In order to accept the special order, CICI Ltd is required to purchase a machine costing $\backslash (\backslash$$ $6,000\backslash ).$ Training cost of $\backslash (\backslash$$ $7,000\backslash )$ will be required due to the special designs of the special order. To determine whether CICI Ltd should accept this order, it spent $\backslash (\backslash$$ $4,000\backslash )$ checking the new customer's credit. Currently, the production of a chair requires $0\mathrm{.}15$ direct labor hours per unit. The special order requires $0\mathrm{.}25$ direct labor hours per unit. Required: a$.$ Based on financial consideration $(\backslash$$$)$ only, should CICI Ltd accept $(25$ marks$)$ the special order? b$.$ What three qualitative factors should CICI Ltd consider? Your $(15$ marks$)$ answer should be specific to the information provided in this question.