Power Trampolines produces fitness trampolines for both personal and commercial use. An up$-$and$-$coming fitness facility brand, Bounce It Out, has just asked Power Trampolines for a quote to purchase $300$ trampolines for use in its facilities. Power Trampolines provided the following quote to Bounce It Out:

Quote for Bounce It Out

Manufacturing Costs

Direct Materials $$11,850$

Direct Labor $8,500$

Manufacturing Overhead $15,800$

Total Costs $$36,150$

Markup $($per company policy$)60\%$

Total Estimated Price $$57,840$

As a fairly new company, Bounce It Out is unable to pay this amount. They provide a counter$-$offer of $$45,000$ for the $300$ trampolines. The company asks for your help in deciding whether or not to accept this offer. They provide you with the following information to aid in your decision:

$-$ They have excess capacity and could manufacture the $300$ trampolines without impacting their other manufacturing needs

$-$Manufacturing overhead is allocated based on direct labor dollars

$-$Budgeted manufacturing overhead is $$8,000,000$ for the current year. Of this amount, $$6,000,000$ is $$xed$.$ Of the $$15,800$ of manufacturing overhead shown on the Bounce It Out quote, only $$3,950$ is driven by the special order; $$11,850$ is a $$xed cost$.$

$-$Fixed selling and administrative costs are estimated to be $$3,000,000.$

$-$ Variable selling and administrative costs are estimated to be $$10$ per unit sold$/$manufactured$.$

Required:

$($a$)$ By how much would Power Trampoline's profit change if they accept Bounce It Out's counter offer?

$($b$)$ Now assume that Power Trampoline is actually operating at capacity and they have no excess, thus they could sell all $300$ trampolines at its usual markup to the market. What is the opportunity cost of accepting Bounce It Out's counter offer?