Luxottica manufactures fashionable sunglass frames that it sells to optometrists who then sell to patients at their medical offices. Luxottica frames sell for $280 each. The monthly sales and production average 15,000 units per month. Luxottica built the frame factory to have a monthly capacity of 20,000 units per month.

Luxottica has monthly fixed costs of $540,000 for factory overhead, and $425,000 for selling and administration. Variable cost per unit for Luxottica are $95 for direct materials, $50 for direct labor, $35 for factory overhead and $20 for distribution. These variable distribution costs are for transportation costs to optometrists offices.

Recently, two special order requests have been made to Luxottica.

Seattle Request: A Seattle-based chain of independent opticians have made the following offer: One time order for 1,000 units at a reduced price of $222 per unit. The Seattle chain would pay all transportation costs. (Luxotticas cost accountant says that there will be an additional cost of $2,500 of fixed selling and administration for Luxottica if the Seattle order is accepted.)

Boise Request: A Boise-based chain made the following offer: One-time order of 6,000 units at a special price of $200 per unit. Boise would pay all transportation costs. (Luxotticas cost accountant says that there will be an additional cost of $3,100 of fixed selling and administration for Luxottica if the Boise order is accepted.)

Show a differential analysis of accepting Seattle only, Boise only, and both Seattle & Boise being accepted now. Each analyses must show the increase/(decrease) in profit/(loss) of accepting the special order.