M7-5 Analyzing a Special-Order Decision [LO 7-2, 7-3] Blowing Sand Company has just received a one-time offer to purchase 10,800 units of its Gusty model for a price of $37 each. The Gusty model costs $43 to produce ($34 in variable costs and $9 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? 2. Calculate the increase or decrease in short-term profit from accepting the special order.