Comfort Products manufactures t-shirts. It has the following costs when its production level is 70,000 units (t-shirts): E (Click the icon to view the costs.) (Click the icon to view additional information.) What will happen to Comfort's operating income if it accepts this special order? More Info Total Order Per Unit (7,000 units) Incremental Analysis of Special Sales Order Decision Revenue from special order Less variable expense associated with the order: Direct materials The company's relevant range extends to 82,000 units. Comfort has received a special order for 7,000 t-shirts at a special price of $31,500 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 $0.45 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. Direct labor Variable manufacturing overhead Contribution margin Data Table Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order Total costs for Comfort accept the special sales order because it will operating income. 70,000 units Direct materials $ 259,000 Enter any number in the edit fields and then continue to the next question. Direct labor 49,000 Variable manufacturing overhead 77,000 130,000 Fixed manufacturing overhead Total manufacturing costs $ 515,000