The management team of Waterway Industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 3,100 units to date, with the following income statement reflecting its income for the first half of the year. Sales Variable costs: $244,900 DM DL Variable-MOH $49,600 31,000 9,300 Variable selling 3,100 93,000 Contribution margin 151,900 Fixed costs: Fixed-MOH Fixed selling Operating income (loss) 35,000 101,000 136,000 $15,900 Orders for the second half of the year were coming in slower than what the company had been expecting. When a new customer called and requested a special discount, the sales team listened. (a) Assume the customer requests 205 units in the special order and offers $47 per unit. Since the customer came directly to the company, no variable selling cost will be incurred. How much better or worse off will Waterway Industries be if it accepts this special order, assuming it has enough idle capacity for the order? Waterway Industries would be by $ by accepting this order