Deep Blue manufactures flotation vests in Charleston, South Carolina. Deep Blue's contribution margin income statement for the month ended July $31,2024,$ contains the following data:

$($Click the icon to view the cost information.$)$

Suppose Overtown wishes to buy $4,500$ vests from Deep Blue. Deep Blue will not incur any variable selling and administrative expenses on the special order. The Deep Blue plant has enough unused capacity to manufacture the additional vests. Overtown has offered $$6$ per vest, which is below the normal sales price of $$14.$

Data table

$\backslash$table$[[\backslash$table$[[$Deep Blue$],[$Income Statement$],[$For the Month Ended July $31,2024]]],[$Sales in Units,,$33,000],[$Net Sales Revenue,$$,462,000],[$Variable Costs:$],[$Manufacturing$,,99,000],[$Selling and Administrative,,$110,000],[$Total Variable Costs,,$209,000],[$Contribution Margin,,$253,000],[$Fixed Costs:$],[$Manufacturing$,,128,000],[$Selling and Administrative,,$92,000],[$Total Fixed Costs,,$220,000],[$Operating Income,$=^($$$),33,000]]$