The manufacturing capacity of Cleary Rotator Company's plant facility is 64,000 rotators per quarter. Operating results for the first quarter of this year are as follows. Sales (37,000 Units at $14) 518,000 Variable Manufacturing and Selling Costs 225,700 Contribution Margin 292,300 Fixed Costs 96,000 2$ 196,300 Operating Income A foreign distributor has offered to buy 32,000 units at $10 per unit during the second quarter of this year. Domestic demand is expected to remain the same as in the first quarter.

Requirements (a) Determine the impact on operating income if Cleary accepts this order. What other considerations are relevant in this decision? (b) Assume that Cleary decides to run an extra shift so that it can accept the foreign order without forgoing sales to its regular domestic customers. The proposed extra shift would increase capacity by 30% and increase fixed costs by $28,000. Determine the impact on operating income if Cleary operates the extra shift and accepts the export order. What other considerations are relevant in this decision?

Requirement(a) Determine the impact on operating income if Cleary accepts this order. What other considerations are relevant in thisdecision? Begin by determining the operating income for Cleary during the second quarter of this year.

Sales ----

Variable manufacturing and selling costs-----

Contribution margin

Fixed costs

Operating income

Please fill the table and explain to me how you got the value of Variable cost and all of them thanks