data table

	Cost per Bat	Total Costs
Direct materials	$15	$540,000
Direct manufacturing labor	5	180,000
Variable manufacturing overhead	2	72,000
Fixed manufacturing overhead	3	108,000
Variable selling expenses	3	108,000
Fixed selling expenses	4	144,000
Total costs	$32	$1,152,00

CleanUp Corporation produces baseball bats for kids that it sells for $39 each. At capacity, the company can produce 36,000 bats a year. The costs of producing and selling 36,000 bats are as follows: E (Click to view the costs.) Read the requirements. Requirement 1. Suppose CleanUp is currently producing and selling 34,000 bats. At this level of production and sales, its fixed costs are the same as given in the preceding table. Ruth Corporation wants to place a one-time special order for 2,000 bats at $30 each. CleanUp will incur no variable selling costs for this special order. Should CleanUp accept this one-time special order? Show your calculations. Determine the effect on operating income if the order is accepted. (Enter decreases in operating income with parentheses or a minus sign.) Increase (decrease) in operating income if order is accepted CleanUp should Ruth's special order because it operating income by $