Mary Jane Sunglasses sell for about$150 per pair. Suppose the company incurs the following average costs perpair:

X Data table Direct materials. . . . 40 Direct labour . . . . 12 Variable manufacturing overhead . . . 8 Variable marketing expenses. . . . . 4 20 * Fixed manufacturing overhead . . . . 84 Total cost . . . . * $2,000,000 total fixed manufacturing overhead / 100,000 pairs of sunglassesIn addition to the special order's effect on profits, what other (longer-term qualitative) factors should Maui Jane's managers consider in deciding whether to accept the order? (Select all that apply.) O A. Will lowering the sale price tarnish Maui Jane's image as a high-quality brand? O B. When should the equipment used to produce sunglasses be refurbished and at what cost? C. Will Maui Jane's other customers find out about the lower sale price Maui Jane offered to Vision Lenses? If so, will these other customers demand lower sale prices? O D. How will Maui Jane's competitors react? Will they retaliate by cutting their prices and starting a price war?Requirement 1. How would accepting the order affect Maui Jane's operating income? In addition to the special order's effect on profits, what other (longer-term qualitative) factors should Maui Jane's managers consider in deciding whether to accept the order? Prepare the analysis to determine the effect on operating income. (Enter a zero, "0", in an input box if there is no expected change in the expense. Use parentheses or a minus sign for an expected decrease in operating income.) Maui Jane Incremental Analysis of Special Sales Order Expected increase in revenues Expected increase in expenses: Variable manufacturing cost Fixed manufacturing costs Total expected increase in expenses Expected increase (decrease) in operating incomeWhen deciding whether to accept a special order. we should compare the extra revenues we Iwill receive against the ll. Costs that we will incur whether or not we ll the order are E to our decision. This is why comparing the 5T6 price Vision Lenses oered us with our $84 iota! cosfot making and selling the sunglasses is V . Specifically, we have enough capacity to produce the 20,000 extra pairs of sunglasses for Vision Lenses' special order without increasing our Y . Our T will T whether or not we accept the order, so these costs are Y . Also, as you know, we will not incur any " on the special order. These costs will be the same whether or not we make the additional 20,000 pairs of sung asses for Vision Lenses, so these Y to fill the special order are Y . If we accept Vision Lenses' special order, we will incur$ extra cost per pair of I." the special order from Vision Lenses