Nautical manufactures flotation vests in San Francisco, California. Nautical's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the cost information.) Suppose Boats-n-More Cruiselines 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. Boats-n-More Cruiselines has offered $10 per vest, which is below the normal sale price of $16. Read the requirements. Requirement 1 Dam C