Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Sports-Cardz with a special order. The Hall of Fame wants to purchase 59,000 baseball card packs for a special promotional campaign and offers $0.37 per pack, a total of $21,830. Sports-Cardz's total production cost is $0.57 per pack, as follows: (Click the icon to view the cost information) Sports-Cardz has enough excess capacity to handle the special order. Read the requirements Requirement 1. Prepare an incremental analysis to determine whether Sports-Cardz should accept the special sales order assuming fixed costs would not be affected by the special order. (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order) Incremental Analysis of Special Sales Order Decision Revenue from special order $ Per Unit 0.37 $ Total Order (50,000 units) 21,830 Less variable expense associated with the order 032 18.880 Variable manufacturing costs 005 Contribution margin $ 2,950 0 Less: Additional fixed expenses associated with the order 2.950 Increase (decrease) in operating income from the special order Decision: Accept the special sales order