help please

u Question 4 17 pts Boniatillo Corporation, which produces one product, had the following income statement for a recent month: Sales Cost of goods sold Gross pront Selling and administrative Net income $30,000 27.000 $3,000 2.500 $500 . There were no beginning or ending inventories of work-in-process or finished goods. Boniatillo's manufacturing costs were as follows: Direct materials (1,200 units * $5) $6,000 Direct labor (1,200 units * $8) $9,600 Variable overhead (1,200 units * $4.50) $5,400 Fixed overhead $6.000 Total $27.000 Average cost per unit: $22.50/unit Selling and administrative expenses are all fixed. Boniatillo has just received a special order from a firm in China purchase 900 units at $20 each. The order will not affect the selling price to regular customers. Required: 1. Prepare a differential analysis of the relevant costs and revenues associated with the decision to accept or reject the special order, assuming Boniatillo has excess capacity. (10 points) 2. Determine the net advantage or disadvantage (profit increase or decrease) of accepting the order, assuming Boniatillo does not have excess capacity. (7 points)