Consider the following details of the income statement of the McKinley Pen Company (MPC) for the year ended December 31, 20X0: (Click the icon to view the income statement.) MPC's fixed manufacturing costs were $3.6 million and its fixed selling and administrative costs were $3.3 million. Sales commissions of 3% of sales are included in selling and administrative expenses. The division had produced and sold 3 million pens. (Click the icon to view information on an offer from Heavenly Pizza.) Read the requirements. Requirement 1. Using the contribution-margin technique, prepare an analysis. Begin with the column without the special order, then complete the effect of the special order (one column total and one column per unit), and finally the totals with the special order. (Enter amounts in dollars and units instead of in millions. Enter per unit amounts to three decimal places. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Without Special Order Units i Data Table Sales Sales $ Less variable expenses: Manufacturing Selling and administrative Total variable expenses Contribution margin 17,400,000 9,450,000 Less cost of goods sold Gross margin or gross profit Less selling and administrative expenses $ 7,950,000 4,350,000 Less fixed expenses: $ 3,600,000 Operating income Manufacturing Selling and administrative Print Done Total fixed expenses Operating income