\begin{tabular}{l|l} Sea Blue manufactures flotation vests in Charleston, South Carolina. Sea Blue's & \multicolumn{1}{l}{SupposeOverboardwishestobuy4,600vestsfromSeaBlue.SeaBluecontributionmarginincomestatementforthemonthendedDecember31,2024,willnotincuranyvariablesellingandadministrativeexpensesonthecontainsthefollowingdata:} \\ special order. The Sea Blue plant has enough unused capacity to \\ manufacture the additional vests. Overboard has offered $15 per vest, \\ which is below the normal sales price of $19. & \end{tabular} Sea Blue Income Statement For the Month Ended December 31, 2024 \begin{tabular}{lr} Sales in Units & 32,000 \\ \hline Net Sales Revenue & $608,000 \end{tabular} Variable Costs: Requirements 1. Identify each cost in the income statement as either relevant or irrelevant to Sea Blue's decision. 2. Prepare a differential analysis to determine whether Sea Blue should accept this special sales order. 3. Identify long-term factors Sea Blue should consider in deciding whether to accept the special sales order