Barry Industries has an annual plant capacity of 73,000 units; current production is 54,000 units per year. At the current production volume, the variable cost per unit is $31.00 and the fixed cost per unit is $4.80. The normal selling price of Barry's product is $42.00 per unit. Barry has been asked by Bramwall Company to fill a special order for 14,000 units of the product at a special sales is located in a foreign country where Barry does not currently operate. Bramwall will market the units in its country under its own brand name, so the special order is not expected to have any effect on Barry's regular sales. Requirement 1. How would accepting the special order impact Barry's operating income? Should Barry accept the special order? Complete the following incremental analysis to determine the impact on Barry's operating income if it accepts this special order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and/or operating income from the special order.) Barry accept the special sales order because it will operating income. Requirement 2. How would your analysis change if the special order sales price were to be $36.00 per unit and Barry would have to pay an attorney a fee of $10,000 to make sure it is complying with export laws and regulations relating to the special order? (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and/or operating income from the special order.) Barry accept the special sales order because it will operating income