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The Columbia Company provides landscaping services to corporations and businesses. All its landscaping work requires Columbia to use landscaping equipment. Its landscaping equipment has the

The Columbia Company provides landscaping services to corporations and businesses. All its landscaping work requires Columbia to use landscaping equipment. Its landscaping equipment has the capacity to do 13,500 hours of landscaping work. It currently anticipates getting orders that would utilize 12,400 hours of equipment time from existing customers. Columbia charges $105 perhour for landscaping work. Cost information for the current expected activity level is as follows:
View the cost information.
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Begin by completing an analysis, and start by showing the computation of the company's operating income without the special order. Next calculate operating income with the special order, and then determine whether Columbia should accept or reject the special order.
\table[[,\table[[Without One-Time],[Only Special Order]],\table[[With One-Time Only],[Special Order]]],[Relevant revenues,1302000,1],[Relevant variable costs:,,1310200],[Landscaping costs,930000,],[Marketing costs,52012500,]]
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