The cost sheet of a product is given as follows:Rs.Direct Materials 10Direct Wages 5Factory overheadsFixed 1Variable 2Administration expenses 1.5Selling & Distribution OverheadsFixed 0.5Variable 1___________21The selling price per unit is Rs. 25. The above figures are for an output of 50000 units whereas thecapacity of the firm is 60000 units. A foreign customer is desirous of buying 10000 units at a price ofRs. 19 per unit. The extra cost of exporting the product is Re. 0.5 per unit. Advise the manufacturer asto whether the order should be accepted.