This questiоn is fоr 3 pts extrа credit. Yоu must аnswer pаrts a and and support your answer. PMills has received a special order for 12,000 units of its product at a special price of $16. The product normally sells for $23 and has the following manufacturing costs: Per unit Direct materials $ 6 Direct labor 4 Variable manufacturing overhead 2 Fixed manufacturing overhead 3 Unit cost $ 15 (2 pts) Assume that PMills is currently has excess capacity and can fulfill this order without harming normal production. If PMills accepts the order, what effect will the order have on the company’s short-term profit? Explain your answer and show your calculations. (1 pts) If PMills does not have excess capacity, would they accept the special order? Explain your answer.