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Athletics Inc. makes jerseys for teams. The Newark Soccer Club offers to buy 150 jerseys for $15 each. Athletics buys the jerseys from a supplier for $10 and sells them for $19 after printing on them names and numbers at a variable cost of $2 per jersey. The fixed costs for equipment and other expenses is $8,000. Athletics makes about 2,000 jerseys per year, so the fixed cost is about $4 per jersey. They have excess capacity to make the special order, but the manager turned down the Newark Soccer Club offer saying, "If we sell at $15 and our cost is $16, we lose money on each jersey we sell" a) Compute the amount by which the operating income of Athletics will change if it accepted the Newark Soccer Club offer. b) Is the manager right, and why