Ratzlaff Company has a current production capacity of 20,000 units per month. Unit costs at this level are: Direct materials $0.25 Direct labor 0.40 Variable overhead 0.15 Fixed overhead Marketing - fixed 0.30 Marketing/distribution - variable 0.40 0.20 Current monthly sales are 18,000 units at $2.20. Jim Company has contacted Ratzlaff Company about purchasing 1,500 units at $1.60 each. Current sales would not be affected by the one-time-only special order, and variable marketing/distribution costs would not be incurred on the special order. Required: Should Ratzlaff accept the order? Prepare your answer in good form: a. What is Ratzlaff Company's current total monthly income before the special order? b. What is Ratzlaff Company's change in operating profits if the special order is accepted?