Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Sports Fanatic with a special order. The Hall of Fame wants to purchase $50,000$ baseball card packs for a special promotional campaign and offers $$0\mathrm{.}33$ per pack, a total of $$16,500.$ Sports Fanatic's total production cost is $$0\mathrm{.}53$ per pack, as follows:

View the cost information.

Sports Fanatic has enough excess capacity to handle the special order.

Read the requirements.

Requirement $1.$ Prepare an incremental analysis to determine whether Sports Fanatic 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

Total Order

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