Please answer all requirements asap

Sail On manufactures flotation vests in Charleston, South Carolina. Sail On's contribution margin income statement for the month ended August 31, 2024, contains the following data: (Click the icon to view the cost information.) ) Suppose Rafter wishes to buy 4,700 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. Rafter has offered $13 per vest, which is below the normal sales price of $20. Read the requirements. - x Data table Requirement 1. Identify each cost in the income statement as either relevant or irrelevant to Sail On's decision. Variable Manufacturing Costs Variable Selling and Administrative Costs Fixed Manufacturing Costs Fixed Selling and Administrative Costa Sail On Income Statement For the Month Ended August 31, 2024 Sales in Units Net Sales Revenue $ Variable Costs: Manufacturing 42,000 840,000 Requirement 2. Prepare a differential analysis to determine whether Sall On should accept this special sales order. (Enter decreases to revenue or Incres 210,000 Selling and Administrative 110,000 320.000 in operating income 520,000 Decision: Total Variable Costs Contribution Margin Fixed Costs: Manufacturing Selling and Administrative 129,000 87.000 216.000 Requirement 3. Identify long-term factors Sail On should consider in deciding whether to accept the special sales order. In addition to determining the special order's effect on operating profits, Sail On's managers also should consider the following: O A. Will Sail On's other customers find out about the lower sale price Sail On accepted from Rafter? If so, will these other customers demand lower sa O B. Will the special order customer come back again and again, asking for the same reduced price? O c. How will Sail On's competitors react? Will they retaliate by cutting their prices and starting a price war? OD. All of the above Total Fixed Costs $ 304,000 Operating Income | Print Done