lowever, assume that Cool Can plans to produce and sell 70,000 units in the coming year (rather than the originally anticipated 65,000 units). required: . Using Excel (or some other spreadsheet software tool), calculate the amount by which total operating income increases or decreases if the order is accepted. $ 2. Conceptual Connection: Should Cool Can accept the special order when sales at the regular price are expected to be 70,000 units