Question 4 (6 points) Beakon Lighting has been manufacturing its own shades for the table lamps that it produces. The company is currently operating at 100% capacity, and variable manufacturing overhead is charged to production at the rate of 75% of direct labour cost. The direct materials cost per unit to make the lamp shades is $5, and the direct labour cost per lamp shade is $6. Normal production is 30,000 lamp shades per year. Another company has offered to supply the lamp shades to Beakon Lighting at a price of $16 per unit. If Beakon Lighting accepts the supplier's offer, all variable manufacturing costs for the lamp shades will be eliminated, but the $60,000 of fixed manufacturing that is currently being charged to the lamp shades will have to be absorbed by the company's other products. Required: Determine whether the supplier's offer should be either accepted or rejected and justify your answer with the detail working