Information:

$$A new customer has offered to purchase $6$ million litres of ice$-$cream at $$1\mathrm{.}75$ per litre.

$$Factory capacity is $20$ million $1-$litre units; current production is $16$ million units.

$$The company cannot sell to all the usual customers and also accept this order.

$$As a result, Cool$-$Treats must consider the following options:

Refuse the offer from the new customer.

Accept the offer and deny sales to some existing customers.

Accept the offer and temporarily increase capacity at a cost of $$500,000$ to meet the order without impacting sales to existing customers.

Information Continued:

What are the relevant costs and benefits of the three alternatives?

By how much will operating income increase or decrease if the order is accepted?

Total Unit Cost

Variable costs:

Ingredients $$15,200$ $$0\mathrm{.}950$

Packaging $3,2000\mathrm{.}200$

Direct labour $4,0000\mathrm{.}250$

Variable overhead $1,2800\mathrm{.}080$

Selling commission $3200\mathrm{.}020$

Total variable costs $24,0001\mathrm{.}500$

Total fixed costs $1,5520\mathrm{.}097$

Total costs $$25,552$ $$1\mathrm{.}597$

Selling price $ $2\mathrm{.}00$

But please explain how they get option $2$ revenue's and numbers