The following information was developed for Beta Company for the year ended December 31, 2021.

Sales	$1,000,000
Variable Expenses	$540,000
Contribution Margin	$460,000
Fixed Expenses	$285,000
Net Income	$175,000

Beta expected to sell 500,000 cans of fish food by the end of the year. The local conservation society asked Beta if they could supply 70,000 cans at $1 each. Betas CEO would like to help out but he is concerned about the impact on the bottom line. He asks you to prepare an analysis using the contribution margin technique (Special order technique) and provide him your recommendation. This is within Beta's capacity to fill.

USE TEMPLATE BELOW

	Without Special Order 500,000 Units	Special Order 70,000 Units	Per Unit	With Special Order 570,000
Sales
Variable Expenses
Contribution Margin
Fixed Expenses
Operating Income
	% Increase in Net Income