33. Special Order Decision: Operating with Idle Capacity. The following monthly financial data are for Running Gear LLC, a maker of wristbands for runners. Running Gear LLC makes and sells 40,000 pairs of wristbands each month to regular customers. Sales revenue Variable costs Contribution margin Fixed costs Profit Total Monthly Data at Per Unit 40,000 Pairs $1.00 $40,000 0,70 28,000 $0.30 $12,000 7,000 $ 5,000 Running Gear LLC received an offer from a large sporting goods store to purchase 15,000 pairs of wristbands next month for $0.90 per pair. Running Gear can produce up to 60,000 pairs of wristbands a month, so the special order would not affect regular customer sales. Variable costs per pair will remain at $0.70. This special order will cause fixed costs to increase by $6,000 for next month. Required: a. Using the differential analysis format presented in Figure 7.13, determine whether Running Gear LLC would be better off rejecting the special order (Alternative 1) or accepting the special order (Alternative 2). b. Summarize the result of accepting the special order using the format presented in Figure 7.14.