X Ltd., having an installed capacity of 1,00,000 units of a product, is currently operating at 70 per cent utilisation. At current levels of input prices, the FOB unit cost (after taking credit for...

X Ltd., having an installed capacity of 1,00,000 units of a product, is currently operating at 70 per cent utilisation. At current levels of input prices, the FOB unit cost (after taking credit for applicable export incentives) works out as follows:

The company has received 3 foreign offers from different sources: A, 5,000 units at `55 per unit FOB; B, 10,000 units at `52 per unit FOB; and C, 10,000 units at `51 per unit FOB. Advise the company as to whether any, or all, export orders should be accepted or not.