Question 5: (5 marks) (B1, C1, C2) [Accept an order at a Special Price] Aleen Company is presently operating at 40000 of capacity and manufacturing 24000 units of a patented electronic component. A special offer has been received from: 1. Company X to purchase 4000 units of the components at a price of $24 per unit. 2. Company Y has offered to purchase 18000 units of the components at a price of $28 per unit. The cost structure of the component is as follows: Raw materials $ 6.00 per unit Direct labor $ 6.00 per unit Variable overhead $ 8.00 per unit Fixed overhead $150.000 per year The normal selling price is $32 per component. Required: Should the offer from Company X or Y firms be accepted? Why or why not? (Show your analysis in detail)