I need help solving the below question

"Deep Blue manufactures flotation in Charleston, South Carolina. Deep Blue's contribution margin income statement for the month ended October 31, 2014 containing following data:

Suppose Overtown wishes to buy 4.400 vests from Deep Blue Acceptance of the order Mil not increase Deep Blue's variable selling and administrative expenses The Deep Blue plant has enough unused capacity to manufacture the additional vests. Overtown has offered 37 per vest. Which is below the normal sale price of $14.

Requirements

1. Identity each cost in the income Statement as either relevant or irrelevant to Deep Blues decision
2. Prepare a differential analysis to determine whether Deep blue should accept this special sales order
3. Identity long-term factors Deep Blue should consider in deciding whether to accept the special sales order

Question 1: Deep Blue manufactures flotation vests in Charleston, South Carolina. Deep Blue's contribution margin income statement for the month ended October 31, 2014 contains the following data: Deep Blue Income Statement For the Month Ended October 31, 2014 Sales In Units 32.000 Sales Revenue 448.000 Variable Costs: Manufacturing 96.000 Selling and Administrative 112,000 Total Variable costs 208,000 Contribution Margin 240.000 Fixed Costs Manufacturing 123.000 Selling and Administrative 88,000 Total Fixed Costs 211,000 29,000 Operating Income Suppose Overtown wishes to buy 4,400 vests from Deep Blue, Acceptance of the order will not increase Deep Blue's variable selling and administrative expenses. The Deep Blue plant has enough unused capacity to manufacture the additional vests. Overtown has offered $7 per vest, which is below the normal sale price of $14, Requirements 1. Identify each cost in the income statement as either relevant or irrelevant to Deep Blue's decision 2. Prepare a differential analysis to determine whether Deep Blue should accept this special sales order. 3. Identity long-term factors Deep Blue should consider in deciding whether to accept the special sales order