Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Collectible Cards with a special order. The Hall of Fame wants to purchase 58,000 baseball card packs for a special promotional campaign and offers $0.40 per pack, a total of $23,200. Collectible Cards's total production cost is $0.60 per pack, as follows: 2 (Click the icon to view the cost information.) Collectible Cards has enough excess capacity to handle the special order. Read the requirements. Requirement 1. Prepare an incremental analysis to determine whether Collectible Cards 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.) Total Order (58,000 units) Data Table Per Unit Incremental Analysis of Special Sales Order Decision Revenue from special order Less variable expense associated with the order: Variable costs: Variable manufacturing costs ... $ 0.13 Contribution margin Direct materials Direct labor Variable overhead 0.07 Less: Additional fixed expenses associated with the order Fixed overhead 0.10 0.30 0.60 Increase (decrease) in operating income from the special order $ Total cost Enter any number in the edit fields and then click Check Answer. Det e