Requirement 1. Prepare an incremental analysis to determine whether Coastal Safety should accept this special sales order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a negative contribution margin and/or a decrease in operating income from the special order.) Total Order Incremental Analysis of Special Sales Order Decision Per Unit (4,600 units) Revenue from special order Less variable expense associated with the order: Variable manufacturing costs Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order Decision: Requirement 2. Identify long-term factors Coastal Safety should consider in deciding whether to accept the special sales order. In addition to determining the special order's effect on operating profits, Coastal Safety's managers also should consider the following: A. Will Coastal Safety's other customers find out about the lower sale price Coastal Safety accepted from Water Fun? If so, will these other customers demand lower sale prices? B. How will Coastal Safety's competitors react? Will they retaliate by cutting their prices and starting a price war? C. Will lowering the sale price tarnish Coastal Safety's image as a quality brand? OD. All of the above. E. None of the above.