Runner Corporation produces baseball bats for kids that it sells for $33 each. At capacity, the company can produce 36,000 bats a year. The costs of producing and selling 36,000 bats are as follows: (Click to view the costs.) Read the femuirements. Requirement 1. Suppose Runner is currently producing and selling 30,000 bats. At this level of production and sales, its fixed costs are the same as given in the preceding table. Aaron Corporation wants to place a one-time special order for 6,000 bats at $24 each. Runner will incur no variable selling costs for this special order. Should Runner accept this one-time special order? Show your calculations. Determine the effect on operating income if the order is accepted. (Enter decreases in operating income with parentheses or a minus sign.) Revenues from special order Variable manufacturing costs Increase (decrease) in operating income if order is accepted