The management team of Windsor Industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 2,800 units to date, with the following income statement reflecting its income for the first half of the year. Sales Variable costs: DM DL Variable-MOH Variable selling Contribution margin Fixed costs: Fixed-MOH Fixed selling Operating income (loss) $42,000 30,800 8,400 8,400 36,000 101,000 $229,600 89,600 140,000 137,000 $3,000 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.

The management team of Windsor Industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 2,800 units to date, with the following income statement reflecting its income for the first half of the year: 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. Assume instead the customer requests 145 units and both a discounted price of $45 per unit and a customized version of the fan. In order to make the customized version. Windsor will need to purchase a special piece of equipment for $3,030, but it will not incur any variable selling costs for this order. How much better or worse off will the company be if it uses its available capacity and accepts this special order? Windsor Industries would be by $ by accepting this order