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 $$0\mathrm{.}34$ per pack, a total of $$20,060.$

Sports $-$ Cardz's total production cost is $$0\mathrm{.}54$ 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. special order.$)$

$\backslash$table$[[$Incremental Analysis of Special Sales Order Decision,Total Order$],[$Revenue from special order,$(59,000$ 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,$]]$

Decision: under these circumstances. $($Enter a $"0"$ for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order.$)$

$\backslash$table$[[$Incremental Analysis of Special Sales Order Decision,$\backslash$table$[[,$Total Order$],[$Per Unit, units