Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Hobby $-$ Cardz with a special order. The Hall of Fame wants to purchase $58,000$ baseball card packs for a special promotional campaign and offers $$0\mathrm{.}37$ per pack, a total of $$21,460.$

Hobby $-$ Cardz's total production cost is $$0\mathrm{.}57$ per pack, as follows:

$($Click the icon to view the cost information.$)$

Hobby $-$ Cardz has enough excess capacity to handle the special order.

Read the requirements.

Requirement $1.$ Prepare an incremental analysis to determine whether Hobby $-$ 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 Per Unit

$\backslash$table$[[$Total Order$],[(58,000$ units$)]]$

Revenue from special order

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