P8-48B Special order decision and considerations (Learning Objective 2) Sailor Products, Inc., manufactures flotation vests in San Diego, California. Sailor Products' contribution margin income statement for the most recent month contains the following data: Sailor Products 2Contribution Margin Income Statement (Variable Costing For Sales Volume of 33,000 Units Total 6 Sales revenue Less variable expenses: 10 Contribution margin 13-Fixedo peratingexpenses sellingandadministrativel-1 variable manufacturing.costs (DILDI.VariableMOH) Variable operating expenses (selling and administrative 11 Less fixed expenses: 12Fixed manufacturing overhead 121,000 86 000 s 46,000 14 Operating income (loss) Suppose Parker Cruiselines wishes to buy 5,500 vests from Sailor Products. Accep- tance of the order will not increase Sailor Products' variable marketing and administrative expenses. The Sailor Products plant has enough unused capacity to manufacture the additional vests. Parker Cruiselines has offered $4 per vest, which is below the normal sale price of $14. Requirements 1. Prepare an incremental analysis to determine whether Sailor Products should accept this special sales order. 2. Identify long-term factors Sailor Products should consider in deciding whether to accept the special sales order. Increnental Analys's