Biowing Sand Company has just recelved a one-time offer to purchase 9,800 units of its Gusty model for a price of $32 each. The Gusty modei normally sells for $42 and costs $38 to produce ( $29 in variable costs and $9 of fixed overhead). Because the offer came during a slow production month, Blowing Sand has enough excess capacity to accept the order. Required: 1. Should Blowing Sand accept the special order? 2. Colculate the increase or decrease in short-term profit from accepting the special ordef