Requirement 2. Now assume that the Hall of Fame wants special hologram baseball cards. Collectibles & More must spend $5,100 to develop this hologram, which will be useless after the special order is completed. Prepare an incremental analysis to determine whether Collectibles & More should accept the special order under these circumstances. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order.) Incremental Analysis of Special Sales Order Decision Per Unit Total Order (53,000 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 Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Collectibles & More with a special order. The Hall of Fame wants to purchase 53,000 baseball card packs for a special promotional campaign and offers $0.32 per pack, a total of $16,960. Collectibles & More's total production cost is $0.52 per pack, as follows: (Click the icon to view the cost information.) Collectibles & More has enough excess capacity to handle the special order. Requirement 1. Prepare an incremental analysis to determine whether Collectibles & More should accept the special sales order assuming fixed costs would not be affected by the special order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order.) Incremental Analysis of Special Sales Order Decision Revenue from special order $ Per Unit 0.32 $ Total Order (53,000 units) 16,960 Less variable expense associated with the order: 0.27 14,310 Variable manufacturing costs $ 0.05 Contribution margin 2,650 0 Less: Additional fixed expenses associated with the order 2,650 Increase (decrease) in operating income from the special order Decision: Accept the special sales order. Variable costs: Direct materials ... $ 0.11 Direct labor 0.06 Variable overhead Fixed overhead..... Total cost. ... 0.10 0.25 $ 0.52