Arthur McKnight Sunglasses sell for about $152 per pair. Suppose the company incurs the following average costs per pair: (Click the icon to view the cost information.) Arthur McKnight has enough idle capacity to accept a one-time-only special order from Alaska Glasses for 21,000 pairs of sunglasses at $68 per pair. Arthur Mcknight will not incur any variable marketing expenses for the order. Read the requirements. Requirement 1. How would accepting the order affect Arthur McKnight's operating income? In addition to the special order's effect on profits, what other (longer-term qualitative) factors should Arthur McKnight's managers consider in deciding whether to accept the order? Prepare an incremental analysis to determine the special order's effect on operating income. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order.) Total Order Incremental Analysis of Special Sales Order Decision Per Unit (21,000 units) Data Table Revenue from special order Less variable expense associated with the order: Direct materials $ 40 Variable manufacturing costs MILE Direct labor 11 Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order Variable manufacturing overhead 7 Variable marketing expenses 3 16* Fixed manufacturing overhead $ 77 Total cost * $2,300,000 total fixed manufacturing overhead - 143,750 pairs of sunglasses *