Sky high seats manufacture seats for airplanes. The company has the capacity to produce 100,000 seats per year, but currently produces and sells 75,000 seats per year. The information below relates to the current production of the product

If a special sales order is accepted for 7000 seats at the price of $350 per unit, determine:

A) the total amount of impact on operating income /loss the special order would have

B) whether they should accept or reject the special order.