Stella Cole Sunglasses sell for about $153 per pair. Suppose the company incurs the following average costs per pair: (Click the icon to view the cost information.) Stella Cole has enough idle capacity to accept a one-time-only special order from LA Glasses for 20,000 pairs of sunglasses at $77 per pair. Stella Cole will not incur any variable marketing expenses for the order. Data table Direct materials Direct labor Variable manufacturing overhead Variable marketing expenses Fixed manufacturing overhead Total cost 33 43 14 12 12 2 16. $ 87 * $2,200,000 total fixed manufacturing overhead / 137,500 pairs of sunglasses Requirements - 1. How would accepting the order affect Stella Cole's operating income? In addition to the special order's effect on profits, what other (longer-term qualitative) factors should Stella Cole's managers consider in deciding whether to accept the order? 2. Stella Cole's marketing manager, Jim Revo, argues against accepting the special order because the offer price of $77 is less than Stella Cole's $87 cost to make the sunglasses. Revo asks you, as one of Stella Cole's staff accountants, to explain whether his analysis is correct.