The Cool Can Company manufactures drink koozies and has been approached by a new customer with an offer to purchase 15,000 units at a per-unit price of $7.00. The produce and sell only 65,000 in the coming year. The normal sales price is $13 per unit. Unit cost information is as follows: In addition, assume that the new customer also wants to have its company logo affixed to each koozie using a label. Cool Can would have to purchase labeling machine that will cost $12,000. The machine will be able to label the 15,000 units and the it will be scrapped (with no further value activities will be incurred. In addition, each special logo requires additional direct materials of $0.20. Required: Download Excel spreadsheet Conceptual Connection: Should Cool Can accept the special order? By how much will operating income increase or decrease if the order is accepted? If your answer is decrease, enter negative value. $