P25-21A (book/static) Sed or ownloaden Oncore 31, 2018.com Chokono wa SO4000 NOS teste Dit the counter Vai 4 kg Ma | 4 | GIA Vigo Manual Hi ha IND 2 IN Du of 8 (1 com P25-21A (book/static) Sea Blue manufactures flotation vests in Charleston, South Carolina. Sea Blue's contribution margin income statement for the month ended December 31, 2018, contains the following data: (Click the icon to view the cost information.) SU ad ad. Read the feairement Requirement 1. Identify each cost in the income statement as either relevant or irrelevant to Sea Blue's decision. relevant irrelevant Variable Manufacturing Costs Variable Selling and Administrative Costs Fixed Manufacturing Costs Fixed Selling and Administrative Costs irrelevant Irrelevant Requirement 2. Prepare a differential analysis to determine whether Sea Blue should accept this special sales order (Enter decrea Expected increase in revenue Expected increase in variable manufacturing costs Expected increase in operating income i Data Table Income Statement For the Month Ended December 31, 2018 Sales in Units 32,000 Net Sales Revenue $ 608,000 Variable Costs: Manufacturing 96,000 108,000 Selling and Administrative Total Variable Costs 204,000 Contribution Margin 404,000 Fixed Costs Manufacturing 124.000 94,000 Selling and Administrative Total Fixed Costs 218.000 Operating Income 186.000 Print Done Clear All Suppose Overboard wishes to buy 4,600 vests from Sea Blue Sea Blue will not incur any variable selling and administrative expenses on the special order. The Sea Blue plant has enough unused capacity to manufacture the additional vests. Overboard has offered $15 per vest, which is below the normal sales price of $19. Requirements h 1. Identify each cost in the income statement as either relevant or irrelevant to Sea Blue's decision 2. Prepare a differential analysis to determine whether Sea Blue should accept this special sales order 3. Identify long-term factors Sea Blue should consider in deciding whether to accept the special sales order nte Print Done Check Answer SPM