The management team of Waterway Industries was evaluating its performance for the first half of the year. Production and sales of itsfans 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 $244 900 Variable costs: DM $49,600DL 31.000Variable-MOH 2,300Variable selling 3,100 23,000Contribution margin 151,900Fixed costs:Fixed-MQH 35,000Fixed selling 101.000 136,000 Operating income (loss) $15,900 Orders for the second half of the yvear were coming in slower than what the company had been expecting. When a new customercalled 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 thecompany, no variable selling cost will be incurred. How much better or worse off will Waterway Industries be if it accepts thisspecial order, assuming it has enough idle capacity for the order