Nautical manufactures flotation vests in Calgary. Nautical's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the income statement.) Suppose Ollie's wants to buy 5,400 vests from Nautical. Acceptance of the order will not increase Nautical's variable marketing and administrative expenses or any of its fixed expenses. The Nautical plant has enough unused capacity to manufacture the additional vests. Ollie's has offered $12 per vest, which is below the normal sale price of $14. Requirements 1. Prepare an incremental analysis to determine whether Nautical should accept this special sales order. 2. Identify long-term factors Nautical should consider in deciding whether to accept the special sales order. Requirement 1. Prepare an incremental analysis to determine whether Nautical should accept this special sales order. Complete the incremental analysis in the table below. (Use parentheses or a minus sign to enter a decrease in operating income.) Income statement