Please show work and formulas.

Banners Etc. has received a special order for 1,300 units of its product at a special price of $95. Sales for the product are normally 19,000 units with a selling price of $129 per unit. The manufacturing cost details are as follows: Per Unit Direct Materials $40 Direct Labor $28 Variable Manufacturing Overhead $22 Fixed Manufacturing Overhead Unit Cost $108 $18 Assume that Banner Etc. has sufficient capacity to fill the order without harming normal production and sales. a. If Banners Etc. accepts the order, what effect will the order have on the company's net income? b. What is the minimum price for which Banners Etc. should be willing to accept a special order