JCBIca Manufacturing produces and sells oil filters for 53 20 each A retailer has offered to purchase 20,000 oil filters for 51 75 per fater of the total manufacturing cost per filter of 52 20, 5125 is the vanable manufacturing cost per filter. For this special order, JCBilco would have to buy a special stamping machine that costs 59.500 to mark the customer's logo on the special-order oil filters. The machine would be scrapped when the special order is complete. This special order would use manufacturing capacity that would otherwise be ide. No variable non manufacturing costs would be incurred by the special ordet. Regular sales would not be affected by the special order Would you recommend that JCB co accept the special ordet under these conditions? Complete the following incremental analysis to help you make your recommendation. (Uae parentheses or a minus sign to indicate a decrease in operating income from the special order Total Order (20,000 units) Per Unit Incremental Analysis of Special Sales Order Decision Revenue from special order Less vanable expense associated with the order Contribution margin Increase (decrease) in operating income from the special order