Ferrish Industries has an annual plant capacity of 66,000 units; current production is 57.000 units per year. At the current production volume, the variable cost per unit is $27.00 and the fixed cost per unit is $4.60. The normal selling price of Ferrish's product is $43.00 per unit. Ferrish has been asked by Rudolph Company to fill a special order for 6,000 units of the product at a special sales price of $23.00 per unit. Rudolph is located in a foreign country where Ferrish does not currently operate. Rudolph will market the units in its country under its own brand name, so the special order is not expected to have any effect on Ferrish's regular sales Read the requirements. Requirement 1. How would accepting the special order impact Ferrish's operating income? Should Ferrish accept the special order? Complete the following incremental analysis to determine the impact on Ferrish's operating income if it accepts this special order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and/or operating income from the special order.) Total Order (6,000 units) 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 Ferrish accept the special sales order because it will operating income. Requirement 2. How would your analysis change if the special order sales price were to be $37.00 per unit and Ferrish would have to pay an attorney a fee of $11,000 to make sure it is complying with export laws and regulations relating to the special order? (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin 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 Ferrish Total Order (6,000 units) accept the special sales order because it will operating income.