DE26-2 Consider the ACDelco special sales order example on pages 1065-1067. Suppose that

a. ACDelco's variable manufacturing cost is $1.45 per oil filter (instead of $1.20).

b. ACDelco would have to buy a special stamping machine that costs $9,000 to mark the customer's logo on the special-order oil filters. The machine would be scrapped when the special order is complete. Use the incremental analysis approach from Exhibit 26-3 to determine whether you would recommend that ACDelco accept the special order under these conditions.