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 15,000 hours of landscaping work. It is currently utilizing 11,000 hours of equipment time. Columbia charges $90 per hour for landscaping work. Cost information for the current activity level is as follows: (Click the icon to view the cost information.) Read the requirement. Begin by determining the change in operating income if Columbia accepts the special order. (If an input field is not used in the table, leave the input field empty; do not select a label or enter a zero. Use parentheses or a minus sign to enter a decrease in operating income.) Less: Requirement Increase (decrease) in operating income by accepting the one-time special order Columbia has just received a one-time only special order for landscaping work from Water Corporation at $62 per hour that would require 4,000 hours of equipment time. No marketing costs will be necessary for the one-time only special order. Should Columbia accept the offer even though revenue per hour is less than Columbia's landscaping cost of $68 per hour [($660,000 + $88,000) + 11,000 hours)] Data table $ 990,000 Print Done 660.000 Revenues ($90 * 11,000 hours) Variable landscaping costs (largely labor), which vary with the number of hours worked ($60 per hour * 11,000 hours) Fixed landscaping costs Variable marketing costs (5% of revenues) Fixed marketing costs 88,000 49,500 67.000 Total costs 864,500 $ 125.500 Operating Income