5-A2 Special Order Consider the following details of the income statement of the McGregor Pen Company (MPC) for the year ended December 31, 20X0: Sales $15,900,000 Less cost of goods sold 9.450.000 Gross margin or gross profit $ 6.450.000 Less selling and administrative expenses 4,350.000 Operating income $ 2,100.000 MPC's fixed manufacturing costs were $3.6 million and its fixed selling and administrative costs were $3.3 million. Sales commissions of 3% of sales are included in selling and administrative expenses. The division had produced and sold 3 million pens. Near the end of the year, Pizza Hut offered to buy 140,000 pens on a special order. To fill the order, a special Pizza Hut logo would have to be added to each pen. Pizza Hut intended to use the pens for special promotions in an eastern city during early 20X1