Kolar Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Kolar Manufacturing has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials $80 Direct labor 40 Manufacturing support 70 Marketing costs 30 Fixed costs: Manufacturing support 90 Marketing costs 30 Total costs 340 Markup (50%) 170 Targeted selling price $510 If the European customer is willing to buy 1,000 units for $360, 1. Should Kolar manufacturing accept the offer? 2. If they do accept, what is the increase in operating income from accepting the special order?