Q4. On March 26, Barca Industries received a special order request for 150 ten-foot aluminum fishing boats. Operating on a fiscal year ending May 31, the division already has orders that will allow it to Page 6 of 13 produce at budget levels for the period. However, extra capacity exists that could be used to produce the additional 150 boats. The terms of the special order call for a selling price of $625 per boat and the customer will pay all shipping costs. No sales personnel were involved in soliciting the order. The ten-foot fishing boat has the following cost estimates: direct materials, aluminum, two 48 sheets at $145 per sheet; direct labor, 14 hours at $14.50 per hour; variable manufacturing overhead, $5.75 per direct labor hour; fixed manufacturing overhead, $4.50 per direct labor hour; variable selling expenses, $46.50 per boat; and variable shipping expenses, $57.50 per boat. Prepare an incremental analysis for management to use in deciding whether to accept or reject the special order. What decision should be made