please answer both!

Blossom's Wind Toys manufactures decorative kites, banners, and windsocks. During the month of January, Blossom received orders for 4,000 Valentine's Day banners and 1,400 Easter kites. Because several sewing machines are in the shop for repairs, Blossom's has only 1,000 sewing machine hours available for production of these orders. Each Valentine's Day banner sells for $11.00. The banners take one hour to sew and have a total variable cost of $9.00 per banner. The Easter kites sell for $15.00. They take 30 minutes to sew and have a total variable cost of $11.00. (a) With only 1,000 sewing machine hours available, how many units should Blossom produce for the below items? Kites Banners Based on your calculations above, which products should Blossom prioritize for production in January? Flounder Company is a leading manufacturer of sunglasses. One of Flounder's products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Flounder about purchasing 28,700 pairs of these sunglasses. Flounder's unit manufacturing cost, based on a full capacity of 242,000 units, is as follows: Flounder also incurs selling and administrative expenses of $74,200 plus $3 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Flounder's normal price for these sunglasses is $42 per pair. The sporting goods store has offered to pay $36 per pair. Since the special order was initiated by the sporting goods store, no sales commission will be paid. What would be the effect on Flounder's income if the special order were accepted? Flounder's income will by $