Show Your Steps For Your Calculations: Calculate Variable manufacturing costs and Contribution margin FOR Total Order (57,000 units)" Requirement 1. Prepare an incremental analysis to determine whether Collectible Cards 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 Total Order Per Unit (57,000 units) $ 0.37 $ 21,090 Revenue from special order Less variable expense associated with the order: Variable manufacturing costs 0.32 Contribution margin $ 0.05 Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order Collectible Cards's total production cost is $0.57 per pack, as follows: Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Collectible Cards with a special order. The Hall of Fame wants to purchase 57,000 baseball card packs for a special promotional campaign and offers $0.37 per pack, a total of $21,090. Collectible Cards has enough excess capacity to handle the special order. Data Table Variable costs: Direct materials ............. $ 0.12 Direct labor Variable overhead Fixed overhead $ 0.57 Total cost