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-Card'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 $ Total Order (59,000 units) 0.37 $ 21,830 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 Data table Variable costs: Direct materials Direct labor $ 0.13 0.09 Variable overhead. 0.10 0.25 Fixed overhead... $ 0.57 Total cost