I only have 10 minutes, please help me very fast, I dont have time, I need the final answer without explain.

Alba Co. manufacture and sales Kitchen equipments for the first 8 months of 2021, the company reported the following operating results while operating at 70% of plant capacity and producing 80,000 units. Amount Sales 3,200,000 Cost of Goods Sold 2,000,000 Selling and administrative 400,000 expenses Net income 800,000 Fixed manufacturing costs for the period were $100,000 and the fixed selling and administrative expenses $60,000. In July, normally a slack manufacturing month, Alba co. receives a special order for 20,000 kitchen articles at $31 each from the IKEA. Acceptance of the order would increase variable selling and administrative expenses by $2.50 per unit because of shipping costs but would not increase fixed manufacturing costs and fixed selling and administrative expenses. Required: Acceptance of the order would increase variable selling and administrative expenses by $2.50 per unit because of shipping costs but would not increase fixed manufacturing costs and fixed selling and administrative expenses. Required: A-2 Assume that all the conditions remain unchanged, what will be the financial advantages (disadvantage), if Alba Co. buys a special tool for $ 11,000 to polishing kitchen equipments