The Cool Can Company manufoctures drink koozies and has been approached by a new customer with an offer to purchase 15,000 units at a periunit price of $10.00. The new customer is geographically separated from Cool Can's other customers, and existing sales will not be affected. Cool Can normally produces 84,000 units but pians to produce and sell only 65,000 in the coming year. The normal salos price is $14 per unit. Unit cost information is as follows: If Cool Can accepts the order, no fixed manufacturing activities wil be affected because there is sufficient excess capacity. Required: Download Excel spreadsheet 1. What are the alternatives for Cool Can? 2. Conceptual Connection: Should Cool Can sccept the speciat order? By how much will operating income increase or decrease if the order is accepted? 3. Conceptual Connection: Briefly expiain the significance of the statement in the exercise that "existing sales will not be affected" (by the special saie). It indicates that there will be no product-line cannibalization, in other words, there is surficient excess capacity soch that the acceptance of the special.ag