Berrian Company produces and sells 90,000 boxes of specialty foods each year. Berrian normally charges $23 per box. A new distributor has offered to purchase Each box contains the same assortment of food. The company has computed the 9,000 boxes at a special price of $20 per box. Berrian will incur additional following annual costs: packaging costs of $3 per box to complete this order. Requirements (a) Suppose Berrian has surplus capacity to produce 9,000 more boxes. What Total Costs Cost Item Variable production costs Fixed production costs Variable selling costs Fixed selling and administrative costs Total costs 540,000 450,000 360,000 230,000 1,580,000 will be the effect on Berrian's income if it accepts this order? (b) Suppose that instead of having surplus capacity to produce 9,000 more boxes, Berrian has surplus capacity to produce only 3,000 more boxes. What will be the effect on Berrian's income if it accepts the new order for 9,000 boxes? Requirement (a) Suppose Berrian has surplus capacity to produce 9,000 more boxes. What will be the effect on Berrian's income if it accepts this order? Select the items that are relevant if the order is accepted, then calculate the effect on income. (Only complete the necessary answer boxes. Use parentheses or a minus sign for a net decrease in income.) in income