P25-21A (similar to) Question Help 0 Sail On manufactures flotation vests in Charleston, South Carolina. Sail On's contribution margin income statement for the month ended January 31, 2018, contains the following data: Suppose Overton wishes to buy 3,800 vests from Sail On. Sail On will not incur any variable selling and administrative expenses on the special order. The Sail On plant has enough unused capacity to manufacture the additional vests. Overton has offered $5 per vest, which is below the normal sales price of $15. (Click the icon to view the cost information.) Read the requirements. Data Table Requirement 1. Identify each cost in the income statement as either relevant or irrelevant to Sail On's decision. Variable Manufacturing Costs 7 Sall On Variable Selling and Administrative Costs 7 Income Statement Fixed Manufacturing Costs For the Month Ended January 31, 2018 Fixed Selling and Administrative Costs Sales in Units 29,000 Net Sales Revenue S 435,000 Variable Costs: Manufacturing 87,000 108,000 Selling and Administrative Total Variable Costs 193,000 Contribution Margin 242,000 Fixed Costs: Manufacturing 127,000 88,000 Selling and Administrative 215,000 Total Fixed Costs Click to select your answer(s) and then click Check Answer. S 27,000 ? Operating Income