The following information relates to current production of outdoor chaise lounges at Backyard Posh: Variable manufacturing costs per unit $107 Variable marketing and administrative costs per unit S 35 Total fixed manufacturing costs 5555,000 Total fixed marketing and administrative costs $300,000 The regular selling price per chaise lounge is $300. The company is analyzing the opportunity to accept a special sales order for 1,100 chaise lounges at a price of $215 per unit. Fixed costs would remain unchanged. The company has the capacity to produce 135,000 chaise lounges per year, but is currently producing and selling 120,000 chaise lounges per year. Regular sales will not be affected by the special order. What is the impact on operating income if the company accepts the special order? Decrease by $236,500 Increase by $236,500 Increase by 580,300 Decrease by $80,300 QUESTION 32 Lie Around Furniture manufactures two products: Couches and Beds. The following data are available: Couches Sales price $550 Variable costs $380 The company can manufacture 4 couches per machine hour and 2 beds per machine hour. The company's production capacity is 13,600 machine hours pe month. What is the contribution margin per machine hour for beds? $1,830 5610 $1.155 $1,220