Part 2 Baby Center Ltd. has been approached by the government, which is seeking to buy 15,000 high chairs for its day care centers in 2019. The proposed government contract states that the government would pay Baby Center a price of $42 per high chair. If Baby Center decides to accept this special order, they would avoid packaging costs for this contract as well as all variable selling and administrative costs. The company's capacity is limited to only 30,000 units. If they accept the government contract, they will need to increase their capacity by renting an additional machine. Refer to page 1 for the company's estimated cost data and additional machine rental cost. Assume that Baby Center does not adopt the proposed Marketing Plan and that the company's production and sales level without the government contract is expected to be 20,000 high chairs for 2019. Prepare an analysis below to determine the incremental net income or net loss that Baby Center would recognize if they accept this special order 1. 2. Should Baby Center accept or reject the government contract? Part 2 Baby Center Ltd. has been approached by the government, which is seeking to buy 15,000 high chairs for its day care centers in 2019. The proposed government contract states that the government would pay Baby Center a price of $42 per high chair. If Baby Center decides to accept this special order, they would avoid packaging costs for this contract as well as all variable selling and administrative costs. The company's capacity is limited to only 30,000 units. If they accept the government contract, they will need to increase their capacity by renting an additional machine. Refer to page 1 for the company's estimated cost data and additional machine rental cost. Assume that Baby Center does not adopt the proposed Marketing Plan and that the company's production and sales level without the government contract is expected to be 20,000 high chairs for 2019. Prepare an analysis below to determine the incremental net income or net loss that Baby Center would recognize if they accept this special order 1. 2. Should Baby Center accept or reject the government contract