Maritime manufactures flotation vests in San Francisco, California. Maritime's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the cost information.) Suppose Optimum Cruiselines wants to buy 5,000 vests from Maritime. Acceptance of the order will not increase Maritime's variable marketing and administrative expenses or any of its fixed expenses. The Maritime plant has enough unused capacity to manufacture the additional vests. Optimum Cruiselines has offered $7 per vest, which is below the normal sale price of $16. Read the requirements. Requirement 1. Prepare an incremental analysis to determine whether Maritime should accept this special sales order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a negative contribution margin and/or a decrease in operating income from the special order.) Total Order Incremental Analysis of Special Sales Order Decision Per Unit (5,000 units) Revenue from special order Less variable expense associated with the order: Variable manufacturing costs Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order X i Data Table Maritime Contribution Margin Income Statement (Variable Costing) For Sales Volume of 29,000 Units Total Sales revenue $ 464,000 Less variable expenses: Variable manufacturing costs (DM, DL, Variable MOH) 87,000 107,000 Variable operating expenses (selling and administrative) Contribution margin 270,000 Less fixed expenses: Fixed manufacturing overhead 122,000 87,000 Fixed operating expenses (selling and administrative) $ 61,000 Operating income (loss) Print Done