Coastal Safety manufactures flotation vests in Hamilton. Coastal Safety's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the income statement.) Suppose McGregor's wants to buy 4,800 vests from Coastal Safety. Acceptance of the order will not increase Coastal Safety's variable marketing and administrative expenses or any of its fixed expenses. The Coastal Safety plant has enough unused capacity to manufacture the additional vests. McGregor's has offered $15 per vest, which is below the normal sale price of $20. Requirements 1. Prepare an incremental analysis to determine whether Coastal Safety should accept this special sales order. 2. Identify long-term factors Coastal Safety should consider in deciding whether to accept the special sales order. Requirement 1. Prepare an incremental analysis to determine whether Coastal Safety should accept this special sales order. (Use parentheses or a minus sign to enter a decrease in operating income.) Coastal Safety Incremental Analysis of Special Sales Order Expected increase in revenue Expected increase in expenses Expected increase (decrease) in operating income 0 Income statement 28,000 $ 560,000 Sales in units Sales revenue Variable expenses: Manufacturing Marketing and administrative $ ....... 196,000 102,000 298,000 262,000 Total variable expenses Contribution margin Fixed expenses: Manufacturing 130,000 90,000 Marketing and administrative 220,000 Total fixed expenses $ 42,000 Operating income (loss). Print Done