\begin{tabular}{lcr} \hline & Total costs for 115,000 units \\ \hline Direct materials & $ & 402,500 \\ Direct labor & & 51,750 \\ Variable manufacturing overhead & & 74,750 \\ Fixed manufacturing overhead & & 170,000 \\ \cline { 2 - 3 } Total manufacturing costs & $ & 699,000 \\ \hline \end{tabular} Print Done The company's relevant range extends to 131,500 units. Cotton has received a special order for 11,500t-shirts at a special price of $74,750 for the entire order. The special order t-shirt would use a fabric that is less expensive than the standard fabric used by Cotton, which would allow Cotton to save $0.25 per t-shirt in direct materials when manufacturing this special order. Cotton has the excess capacity to manufacture this special order. Its total fixed costs will not be impacted by the special order. Cotton Products manufactures t-shirts. It has the following costs when its production level is 115,000 units (t-shirts): (Click the icon to view the costs.) (Click the icon to view additional information.) What will happen to Cotton's operating income if it accepts this special order? Complete the following incremental analysis to determine the impact on Cotton's operating income if it accepts this special order. (Round all per unit amounts to the nearest cent, $XXX, and all other amounts to the nearest whole dollar. 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.)