P26-1B Play Day Corporation manufactures toys in Tampa, Florida. Play Day's contribution- margin income statement for the most recent month contains the following data: Sales in units. Sales revenue Variable expenses: Manufacturing Marketing and administrative. Total variable expenses Contribution margin. Fixed expenses: Manufacturing. Marketing and administrative Total fixed expenses. Operating income 42,000 $420,000 $ 84,000 100,000 184,000 236,000 116.000 85,000 201.000 $ 35,000 Sienna Studios, Inc., wishes to buy 4.000 toys from Play Day. Acceptance of the order will not increase any of Play Day's marketing and administrative expenses. The Play Day plant has unused capacity to manufacture the additional toys. Sienna has offered $8.00 per toy, which is below the normal sale price of $10. Required 1. Prepare an incremental analysis to determine whether Play Day should accept this special sales order. 2. Prepare a total analysis to show Play Day's operating income with and without the special sales order. 3. Identify long-term factors Play Day should consider in deciding whether to accept the special sales order.