Safe Sailing manufactures flotation vests in Newark, New Jersey. Safe Sailing's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the cost information.) Suppose Optimum Cruiselines wants to buy 5,500 vests from Safe Sailing. Acceptance of the order will not require any variable selling and administrative expenses. The special order will not affect fixed expenses. The Safe Sailing plant has enough unused capacity to manufacture the additional vests. Optimum Cruiselines has offered $9 per vest, which is below the normal sale price of $15. ... Requirement 1. Prepare an incremental analysis to determine whether Safe Sailing 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 (5,500 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