Question: Benyamin Ltd. produces jewelry boxes and one of their products has the following selling price and costs: Dollar valuel Description per unit Selling price $60.00 Direct materials $12.00 Direct labour $10.80 Variable overhead $9.60 Fixed overhead $8.40 Sales commission $3.00 Income per unit $16.20 The company also have some non-manufacturing fixed costs (such as sales and administration costs). They have provided the following details: Capacity (units) 25,000 Current production (units) 20,000 Fixed non-manufacturing costs (annual) | $81,000 Hellena Inc. is a new one-time customer who has offered to buy the following jewelry boxes: Hellena Inc. is a new one-time customer who has offered to buy the following jewelry boxes: Total units required 3,750 Purchase price per unit $35.00 Transportation costs / unit $1.20 Hellena Inc. has agreed to pay the transportation costs. In addition, because no sales person was involved, there will be no sales commission paid on the sale to Hellena Inc. Required: Use the above information to answer the following questions about this special order. Part A: If Benyamin Ltd. accepts this order, will operating income increase, decrease or stay the same? Enter IN for increase, DE for decrease, and NA for stay the same in the space provided. A Enter your answer as a positive number. A/ Part B: Assume, INSTEAD, that the order from Hellena Inc. was obtained through a sales person so sales commission has to be paid. In addition, Hellena Inc. has asked Benyamin Ltd. to pay all transportation costs. Given this new information, will Benyamin's operating income increase, decrease or stay the same? Enter IN for increase, DE for decrease, and NA for stay the same in the space provided. A/ Given this new information, by how much will operating income change if the order was accepted now? Enter your answer as a positive number. AJ