Summer Fun manufactures flotation vests in Tampa, FL. Summer Fun's contribution margin income statement for the month ended December 31, 2016, contains the following data. Summer Fun Income Statement For the month ended December 31, 2021 Sales in units 3.100 $ 465,000 93,000 111.000 204.000 Sales Revenues Variable Costs: Manufacturing Selling and Administration Total Variable Costs Contribution Margin Fixed Costs: Manufacturing Selling and Administration Total Fixed Costs Operating Income 261,000 121.000 86,000 207,000 $ 54,000 Suppose Overtown wishes to buy 4,700 vests from Summer Fun. Summer Fun will not incur any variable selling and administrative expenses on the special order. The Summer Fun plant has enough unused capacity to manufacture the additional vests. Overtown has offered to pay $10 per vest, which is below the normal sale price of $15. Requirements 1. Determine whether Summer Fun should accept this special order. Show your calculations