cc B 1 Deep Blue no Blu Dich Contribution Margin Income Statement (Variable Costing) For Sales Volume of 31,000 Units 2. 3 4 5 Total $ 434.000 ecia band 186,000 5 Sales revenue 6 Less variable expenses: 7 Variable manufacturing costs (DM, DL, Variable MOH) 8 Variable operating expenses (selling and administrative) 9 Contribution margin 10 Less fixed expenses: 108,000 $ 140,000 11 $ Fixed manufacturing overhead Fixed operating expenses (selling and administrative) 127,000 95,000 12 $ (82,000) 13 Operating income (loss) Print Done Check Al Deep Blue manufactures flotation vests in Charleston, South Carolina Deep Blue's contribution margin income statement for the most recent month contains the following data: (Click the icon to view the cost information.) Suppose Boat Safety Cruiselines wants to buy 4,800 vests from Deep Blue. Acceptance of the order will not require any variable seling and administrative expenses The special order will not affect fixed expenses. The Deep Blue plant has enough unused capacity to manufacture the additional vests. Bont Safety Cruiscines has offered $8 per vest, which is below the normal sale price of $14. Read the requirements Requirement 1. Prepare an incremental analysis to determine whether Deep Blue should accept this special sales order. (Enter a "O" for any rero balances Use parentheses or a minun sign to indicate a negative contribution margin andior a decrease in operating income from the special order) Total Order Incremental Analysis of Special Sales Order Decision Per Unit (4,800 units) Revenue from special order Less variable expense associated with the order Variable manufacturing costs Contribution margin Less: Additional fixed expenses associated with the order Increase (decrease) in operating income from the special order Enter any number in the edit fields and then click Check