AJ & Company manufactures tennis rackets. Their newest product sells for $350. The company | produces and sells about 15,000 units per year. Cost data follows: Variable manufacturing Variable selling and administrative Fixed manufacturing Fixed selling and administrative $215 per unit $80 per unit $250,000 per year $52,000 per year A potential deal has come up for a one-time sale of 200 units at a special price of $290 per unit. The sale will not negatively impact the company's regular sales activities. It will require the normal variable manufacturing costs and variable selling and administrative costs. There is plenty of excess capacity and the deal will not impact fixed costs. Create a DIFFERENTIAL ANALYSIS of a Special Pricing Decision showing the expected increase or decrease in operating income if this order is accepted. Based on your analysis, would you accept or reject the order? Why? You can see a sample analysis in Chapter 10, Exhibit M10-5 but note your given information is a little different. This assignment must be submitted in EXCEL with formulas/functions in at least two cells. Functions/formulas calculate for you. See "Easy Excel Functions" above for a quick guide. Excel Guide To get the full points for your Blackboard Learning Unit 4 Assignment, it must be in Excel with at least two cells having formulas. Some quick help. 1 A 20 5 B 6 In an Excel file like pictured above, click the cursor in A3 and then: If I want to ADD the 20 in Cell A1 and the 5 in Cell A2, I would go to Cell A3 and type =A1+A2 then hit Enter If I want to MULTIPLY the 20 in Cell A1 by the 5 in Cell A2, I would go to Cell A3 and type =A1*A2 then hit Enter 2345