Bedford Athletic Supply (BAS) makes game jerseys for athletic feams. The L. L. Kelly soccer club has offered to buy 100 jerseys for the teams in its league for $17 per lersey. The team price for such jerseys normally is $21, a 75% markup over BAS's purchase price of $12 per jersey. BAS adds a name and number to each jersey at a variable cost of $1 per jersey. The annual fixed cost of equipment used in the printing process is $11,400, and other fixed costs allocated to jerseys are $2,400. BAS makes about 2,300 jerseys per year, so the fixed cost is $6 per jersey. The equipment is used oniy for printing jerseys and stands idle 75% of the usable time. The manager of BAS turned down the otler, saying. If we sell at $17 and our cost is $19, we lose money on each jersey we sell. Wo would like to heip your loague, but we can't altord to lose money on the sale." Read the tequirements. Requirement 1. Compute the amount by which the oporating income of BAS would change if a accepted L. L. Kelly's offor by using the contribution-margin approach. (For amounts with a so balance, make sure to onter "O" in the appropriate celli) Effect of Special Order Units Sales Operating income