Its a engineering cost analysis question please solve asap ??

1. (20 pts.) Java Company produces and sells 22,000 units of a coffee maker every year. Costs associated with this level of production are as follows: The product normally sells for $140 per unit. a) What is the current contribution margin? A hotel chain wants to place a special order for 2,000 units and pay $100 per unit Java Company has excess production capacity. b) Compute the amount by which the operating income of Java Company would change if the special order was accepted