Include the steps in a table, please

73. Vance Company manufactures a product that has the following unit costs: direct materials, 15; direct labour, 12; variable overhead, 8; and fixed overhead, 12. Fixed selling costs are 1,500,000 per year. Variable selling costs of 4 per unit cover the transportation cost. Although production capacity is 800,000 units per year, the company expects to produce only 650,000 units next year. The product normally sells for 70 each. A customer has offered to buy 50,000 units for 45 each. The customer will pay the transportation charge on the units purchased. Required: What is the incremental cost to Vance Company for the special order? a. b. What is the effect on Vance's income if the special order is accepted