The Everest Company provides landscaping services to corporations and businesses. All its landscaping work requires Everest to use landscaping equipment. Its landscaping equipment has the capacity to do 14,000 hours of landscaping work. It is currently utilizing 13,500 hours of equipment time. Everest charges $115 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 Everest accepts the special order. (If a box is not used in the table, leave the box empty; do not select a label or enter a zero. Use parentheses or a minus sign to enter a decrease in operating income.) Less: Increase (decrease) in operating income by accepting the one-time special order Should Everest accept the special order from Noran Corporation? Will operating income increase or decrease? MI By how much? - Data table $ 1,552,500 864,000 Revenues ($115 x 13,500 hours) Variable landscaping costs (including materials and labor), which vary with the number of hours worked ($64 per hour x 13,500 hours) Fixed landscaping costs Variable marketing costs (7% of revenues) 148,500 108,675 68,000 Fixed marketing costs 1,189,175 Total costs $ 353,325 Operating income x Requirement Everest has just received a one-time only special order for landscaping work from Noran Corporation at $50 per hour that would require 500 hours of equipment time. Should Everest accept the offer even though revenue per hour is less than Everest's landscaping cost of $75 per hour [($864,000 + $ 148,500) / 13,500 hours)]. No marketing costs will be necessary for the one-time only special order