Sage Company manufactures printers and sells them for $143 each. Sage's capacity is 21,000 units per year. The following are the costs for making one unit: Direct materials $26 Direct labour 52 Variable manufacturing overhead 13 Fixed manufacturing overhead* 18 Variable marketing and selling 11 Fixed marketing and selling* 4.20 *Fixed costs per unit are based on the total capacity of 21,000 units. Tinto Printer Wholesaler would like to place a special one-time order of 5,250 printers, and offers to pay $116 per unit. This special order will incur one-time manufacturing fixed costs of $45,150. Since Tinto places the order directly with Sage, there will be no variable marketing and selling expenses incurred. (b) Suppose Sage is working at 75% of its capacity. Should Sage accept this special order in full? $ Incremental Operating Income Sage accept the special order