Data table Variable costs that vary with number of units produced Direct materials EA $ 600,000 300,000 Direct manufacturing labor Variable costs (for setups, materials handling, quality control, etc.) that vary with number of batches, 100 batches x $1,250 per batch 125,000 Fixed manufacturing costs 45,000 50,000 Fixed marketing costs $ 1,120,000 Total costs Requirement 1. Should Award One accept this special order? Show your calculations. Begin by completing an analysis, and start by showing the computation of the company's operating income without the special order. Next, calculate operating income with the special order, and then calculate the differences between the two columns. (For amounts with no change, make sure to enter "O" in the appropriate cells of the Difference column.) Revenues Variable costs: Direct materials Direct manufacturing labor Batch manufacturing costs Fixed costs: Fixed manufacturing costs Fixed marketing costs Total costs Operating income Without With One-Time Only Special Order 10,000 Units One-Time Only Difference Special Order 12,000 Units 2,000 Units Based on the above calculations, Award One should the one-time-only special order if it has no long-term implications because accepting the order operating income by $ Requirement 2. Suppose plant capacity were only 11,000 medals instead of 12,000 medals each month. Award One must accept or reject the special order in full. Should Award One accept the special order? Show your calculations. Complete the analysis below to determine if Award One should accept the special order under this scenario. With One-Time Only Special Order Under Reduced Plant Capacity 11,000 Units Revenues Variable costs: Direct materials Direct manufacturing labor Batch manufacturing costs Fixed costs: Fixed manufacturing costs Fixed marketing costs Total costs Operating income Based on the calculations under this scenario, Award One should the one-time-only special order under the reduced capacity because accepting the order operating income by $ Requirement 3. As in requirement 1, assume that monthly capacity is 12,000 medals. Award One is concerned that if it accepts the special order, its existing customers will immediately demand a price discount of $10 in the month in which the special order is being filled. Existing customers would argue that Award One's capacity costs are now being spread over more units and that they should get the benefit of these lower costs. Should Award One accept the special order under these conditions? Show your calculations. Select the labels and then enter the amounts to calculate the net effect on operating income from accepting the special order under this scenario. (Use a minus sign or parentheses to show a net decrease in operating income from accepting the special order. Abbreviations used: Operating income = Ol; Special order = SO.) Net increase (decrease) in Ol from accepting SO = Award One should the one-time-only special order under this scenario because accepting the order operating income.