Marine Supply manufactures flotation vests in Atlanta, Georgia Marine Supply's contribution margin income statement for the most recent month contains the following data Click the icon to view the cost information) Suppose Overton Cruiselines wants to buy 4,700 vests from Marine Supply Acceptance of the order will not require any variable selling and administrative expenses. The special order will not affect fixed expenses. The Marine Supply plant has enough unused capacity to manufacture the additional vests Overton Cruiselines has offered $9 per vest which is below the normal salopilce of $15. Read the requirements Requirement 1. Prepare an incremental analysis to determine whether Marine Supply should accept this special sales order (Enter a "0" for any 2010 balances Use parentheses or a minus sign to indicate a negative contribution margin andior a decrease in operating income from the special order) Total Order (4.700 units) Per Unit Incremental Analysis of Special Sales Order Dechlon Revenue from special order Less variable expense associated with the order Variable manufacturing costs M Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease in operating income from the special order Decision Accept the special sales order B A 1 Marine Supply 2 Contribution Margin Income Statement (Variable Costing) 3 For Sales Volume of 29,000 Units Total 4 CA 435,000 02 116,000 106,000 213,000 CO $ 5 Sales revenue 6 Less variable expenses. 7 Variable manufacturing costs (DM, DL. Variable MOH) 8 Variable operating expenses (selling and administrative) 9 Contribution margin 10 Less fixed expenses. 11 Fixed manufacturing overhead 12 Fixed operating expenses (selling and administrative) 13 Operating income (loss) S 127 000 86,000