Please answer and show all calculations: if possible then just fill in the incremental analysis table with correct answers.

Kyler Sunglasses sell for about $152 per pair. Suppose the company incurs the following average costs per-pair: Sylvan Kyler has enough idle capacity to accept a one-time-only special order from NYC Glasses for 20,000 pairs of sunglasses at $69 per pair. Sylvan Kyler will not incur any variable marketing expenses for the order.

Requirement 1. How would accepting the order affect

Sylvan Kyler's operating income? In addition to the special order's effect on profits, what other (longer-term qualitative) factors should Sylvan Kyler's managers consider in deciding whether to accept the order?

Prepare an incremental analysis to determine the special order's effect on operating income. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order.)

		Total Order
Incremental Analysis of Special Sales Order Decision	Per Unit	(20,000 units)
Revenue from special order
Less variable expense associated with the order:
Variable manufacturing costs
Contribution margin
Less: Additional fixed expenses associated with the order
Increase (decrease) in operating income from the special order

DATA TABLE

	Direct materials	$38
	Direct labor	13
	Variable manufacturing overhead	10
	Variable marketing expenses	3
	Fixed manufacturing overhead	20	*
	Total cost	$84
* $2,000,000 total fixed manufacturing overhead / 100,000 pairs of sunglasses