M7-5 (Algo) Analyzing Special-Order Decision (LO 7-2, 7-3] Blowing Sand Company has just received a one-time offer to purchase 9,400 units of its Gusty model for a price of $30 each. The Gusty model normally sells for $38 and costs $34 to produce ($24 in variable costs and $10 of fixed overhead). Because the offer came during a slow production month, Blowing Sand has enough excess capacity to accept the order. 1. Should Blowing Sand accept the special order? Yes 2. Calculate the increase or decrease in short-term profit from accepting the special order. Profit by