Comfort Products manufactures t$-$shirts. It has the following costs when its production level is $80,000$ units $($t$-$shirts$)$:

$($Click the icon to view the costs.$)$

$($i$)($Click the icon to view additional information.$)$

What will happen to Comfort's operating income if it accepts this special order?

Complete the following incremental analysis to determine the impact on Comfort's operating income if it accepts this special order. $($Round all per unit amounts to the nearest cent, $$.xx,$ and all other amounts to the nearest whole dollar. Enter a $"0"$ for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and$/$or operating income from the special order.$)$

Incremental Analysis of Special Sales Order Decision

Revenue from special order

Less variable expense associated with the order:

Direct materials

Direct labor

Variable manufacturing overhead

Contribution margin

Less: Additional fixed expenses associated with the order

Increase $($decrease$)$ in operating income from the special order

Comfort

Data table

$\backslash$table$[[$Direct materials,Total costs for $80,000$ units$],[$$$,248,000],[$Direct labor,,$40,000],[$Variable manufacturing overhead,,$64,000],[$Fixed manufacturing overhead,,$70,000],[$Total manufacturing costs,$$,422,000]]$

More info

The company's relevant range extends to $93,000$ units. Comfort has received a special order for $8,000$ t$-$shirts at a special price of $$44,000$ for the entire order. The special order $t-$shirt would use a fabric that is less expensive than the standard fabric used by Comfort, which would allow Comfort to save $$0\mathrm{.}30$ per $t-$shirt in direct materials when manufacturing this special order. Comfort has the excess capacity to manufacture this special order. Its total fixed costs will not be impacted by the special order.