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(一)[背景资料]某建筑公司承接了一地处闹市区的某商务中心的施工任务。该工程地下三层，地上二十层，基坑深8.75m，基础为箱形基础，上部结构为现浇剪力墙结构。基础施工阶段，施工单位编制了土方开挖施工方案．并抄送总监理工程师后进行施工。挖土机直接开挖到设计标高后，项目经理组织人员对基坑进行了验槽，认为合格并通知了监理。因连续的季节性大雨，未及时浇筑垫层，造成土方边坡局部塌方，经济损失15万元。施工单位认为塌方是不可抗力造成的，损失应由甲方承担，并同时提出工期索赔。在上部结构施工时，材料已经送样。由于工期较紧，施工单位未经监理工程师许可即进行了混凝土浇筑。经测试混凝土试块强度没有达标。另外，为赶进度，施工单位提前进场了一批室内装饰用的花岗石，并会同监理对这批石材的外表进行了查看，双方认为质量合格，无需复验。问题：施工单位认为塌方是不可抗力造成的，不应由其承担经济损失并提出索赔是否合理？请说明理由。

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