Special$-$Order Decision

The Cool Can Company manufactures drink koozies and has been approached by a new customer with an offer to purchase $15,000$

units at a per$-$unit price of $$7\mathrm{.}00.$ The new customer is geographically separated from Cool Can's other customers, and existing sales

will not be affected. Cool Can normally produces $82,000$ units but plans to produce and sell only $65,000$ in the coming year. The normal

sales price is $$12$ per unit. Unit cost information is as follows:

However, assume that Cool Can plans to produce and sell $70,000$ units in the coming year $($rather than the originally anticipated $65,000$

units$).$

Required:

Using Excel $($or some other spreadsheet software tool$),$ calculate the amount by which total operating income increases or

decreases if the order is accepted.

$$$

Conceptual Connection: Should Cool Can accept the special order when sales at the regular price are expected to be $70,000$ units?