Aqua Fun manufactures flotation vests in San Francisco, California. Aqua Fun's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the cost information.) Suppose Water Fun Cruiselines wants to buy 4,600 vests from Aqua Fun. Acceptance of the order will not increase Aqua Fun's variable marketing and administrative expenses or any of its fixed expenses. The Aqua Fun plant has enough unused capacity to manufacture the additional vests. Water Fun Cruiselines has offered $5 per vest, which is below the normal sale price of $15. Read the requirements.