Buoy manufactures flotation vests in Charleston, South Carolina. Buoy's contribution margin income statement for the month ended October 31, 2024, contains the following data: Click the icon to view the cost information.) Suppose Overboard wishes to buy 4,400 vests from Buoy. Buoy will not incur any variable selling and administrative expenses on the special order. The Buoy plant has enough unused capacity to manufacture the additional vests. Overboard has offered $4 per vest, which is below the normal sales price of $14. Read the requirements Requirement 1. Identify each cost in the income statement as either relevant or irrelevant to Buoy's decision. Variable Manufacturing Costs Variable Selling and Administrative Costs Fixed Manufacturing Costs Fixed Selling and Administrative Costs Requirement 2. Prepare a differential analysis to determine whether Buoy should accept this special sales order. (Enter decreases to revenue or increases to costs with a parentheses or minus sign.) in operating income Decision: Requirement 3. Identify long-term factors Buoy should consider in deciding whether to accept the special sales order. In addition to determining the special order's effect on operating profits, Buoy's managers also should consider the following: O A. How will Buoy's competitors react? Will they retaliate by cutting their prices and starting a price war? O B. Will Buoy's other customers find out about the lower sale price Buoy accepted from Overboard? If so, will these other customers demand lower sale prices? O C. Will the special order customer come back again and again, asking for the same reduced price? OD. All of the above O E. None of the above Data table 31,000 434,000 93,000 106,000 Buoy Income Statement For the Month Ended October 31, 2024 Sales in Units Net Sales Revenue Variable Costs: Manufacturing Selling and Administrative Total Variable Costs Contribution Margin Fixed Costs: Manufacturing Selling and Administrative Total Fixed Costs $ Operating Income 199,000 235,000 130,000 86,000 216,000 19,000 Print Done