Femish Industries has an annual plant capacity of 70,000 units, current production is 54,000 units per year. At the current production volume, the variable cost per unit is $28 00 and the fixed cost per unit is $4 60 The normal selling price of Ferrish's product is $46.00 per unt Ferrish has been asked by Abbott Company to fill a special order for 12,000 units of the product at a special sales price of $2400 per unit Abbott is located in a foreign country where Femish does not currently operate Abbott will market the units in es country under its own brand name, so the special order is not expected to have any effect on Fernsh's regular sales Read the requrements Requirement 1. How would accepting the special order impact Fernsh's operating income? Should Ferrish accept the special order? Complete the following incremental analysis to determine the impact on Fernsh's operating income if it accepts the special order (Enter a "0" for any zero balances Use parentheses or a minus sign to indicale a decrease in contribution margen and/or operating income from the special order) Incremental Analysis of Special Sales Order Decision Revenue from special order Less expenses associated with the order Less: Variable manufacturing cost Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order. Total Order (12,000 units) 26000 336,000 300000 T