M7-5 Analyzing Special-Order Decision 1072,7 Blowing Sand Company has just received a one-time offer to purchase 10,000 units of its Gusty model for a price of $22 each. The Gusty model normally sells for $30 and costs $26 to produce ( $17 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. M7-6 Considering Impact of Full Capacity on Special-Order Decision LO 73 Explain how the analysis and decision in M7-5 would have been affected if Blowing Sand were operating at full capacity