Perreth Industries has an annual plant capacity of 70,000 units; current production is 55,000 units per year. At the current production volume, the variable cost per unit is $30.00 and the fixed cost per unit is $4.10. The normal selling price of Perreth's product is $45.00 per unit. Perreth has been asked by Rummell Company to fill a special order for 10,000 units of the product at a special sales price of $25.00 per unit. Rummell is located in a foreign country where Perreth does not currently operate. Rummell will market the units in its country under its own brand name, so the special order is not expected to have any effect on Perreth's regular sales. Read the requirements. Requirement 1. How would accepting the special order impact Perreth's operating income? Should Perreth accept the special order? Complete the following incremental analysis to determine the impact on Perreth's operating income if it accepts this special order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and/or operating income from the special order.) Total Order (10,000 units) Incremental Analysis of Special Sales Order Decision Revenue from special order Less expenses associated with the order: Variable manufacturing cost Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order