Suppose Summer Sports Cruiselines wants to buy 4,900 vests from Deep Blue. Acceptance of the order will not require any variable selling and administrative expenses. The special order will not affect fixed expenses. The Deep Blue plant has enough unused capacity to manufacture the additional vests. Summer Sports Cruiselines has offered $5 per vest, which is below the normal sale price of $15. Read the requirements Requirement 1. Prepare an incremental analysis to determine whether Deep Blue should accept this special sales order. (Enter a "O" 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.) Total Order Data Table Incremental Analysis of Special Sales Order Decision Per Unit (4,900 units) Revenue from special order Deep Blue Contribution Margin Income Statement (Variable Costing) For Sales Volume of 30,000 Units Less variable expense associated with the order Variable manufacturing costs Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order Total Sales revenue 450,000 Less variable expenses Variable manufacturing costs (DM, DL, Variable MOH) 90,000 103,000 Variable operating expenses (selling and administrative) $ 257,000 Contribution margin Less fixed expenses 127,000 86,000 44,000 Fixed manufacturing overhead Fixed operating expenses (selling and administrative) Operating income (loss)