Diamond Corporation produces baseball bats for kids that it sells for $30 each. At capacity, the company can produce 48,000 bats a year. The costs of producing and selling 48,000 bats are as follows: (Click to view the costs.) Read the requirements. Requirement 1. Suppose Diamond is currently producing and selling 22,000 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 26,000 bats at $21 each. Diamond will incur no variable selling costs for this special order. Should Diamond 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.) Data table