Special order decisions given two scenarios Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Collectibles \& More with a special order. The Hall of Fame wants to purchase 53,000 baseball card packs for a special promotional campaign and offers $0.32 per pack, a total of $16,960. Collectibles \& More's total production cost is $0.52 per pack, as follows: Variable Costs: Collectibles and more has enough capacity to handle the special order. Should Collectibles \& More accept the special sales order assuming fixed costs would not be affected by the special order. Yes, Accept the order No, do not accept the order. Using incremental analysis, if the order is accepted, operating income would be affected in the following manner. Increase in operating income from accepting the order of $16,960 Increase in operating income from accepting the order $2,650 Decrease in operating income from accepting the oder of $2,650 Increase in operating income from accepting the order of $14,310 Now assume that the Hall of Fame wants special hologram baseball cards. Collectibles \& More must spend $5,100 to develop this hologram, which will be useless after the special order is completed. Should Collectibles \& More accept the special order under these circumstances? No, they should not accept the special order. Operating income will decrease by $2,650 Yes, they should accept the special order. Operating income will increase by $5,100 No, they should not accept the special order. Operating income will decrease by $2,450. Yes, they should accept the special order. Operating income will increase by $7,750