Summer Fun manufactures flotation vests in Tampa, Florida. Summer Fun's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the cost information.) Suppose Overlook Cruiselines wants to buy 5,600 vests from Summer Fun. Acceptance of the order will not require any variable selling and administrative expenses. The special order will not affect fixed expenses. The Summer Fun plant has enough unused capacity to manufacture the additional vests. Overlook Cruiselines has offered $9 per vest, which is below the normal sale price of $15. Read the requirements. Requirement 1. Prepare an incremental analysis to determine whether Summer Fun should accept this special sales order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a negative contribution margin and/or a decrease in operating income from the special order.) A B 1 Summer Fun 2 Contribution Margin Income Statement (Variable Costing) For Sales Volume of 33,000 Units 3 4 Total 5 Sales revenue $ 495,000 6 Less variable expenses: 7 99,000 00 Variable manufacturing costs (DM, DL, Variable MOH) Variable operating expenses (selling and administrative) Contribution margin 109,000 9 $ 287,000 10 Less fixed expenses: 11 $ 127,000 Fixed manufacturing overhead Fixed operating expenses (selling and administrative) 12 95,000 13 Operating income (loss) $ 65,000 1. Prepare an incremental analysis to determine whether Summer Fun should accept this special sales order. 2. Identify long-term factors Summer Fun should consider in deciding whether to accept the special sales order