Making special pricing decisions

How would accepting the order affect Lugo Sunglasses$$ operating income? In addition to the special order$$s effect on profits,$$ what other $($longer$-$term qualitative$)$ factors should Lugo Sunglasses$$ managers consider in deciding whether to accept the order? Relevant variable costs: $$ Total relevant variable costs $$$$-$ Expected increase in revenue $(25,000$ pairs x revenue$/$pack$)$ Expected increase in variable manufacturing costs $(25,000$ pairs x var cost$/$pack$)$ Expected increase$/$decrease in operating income $$ How would accepting the order affect Lugo Sunglasses$$ operating income? In addition to the special order$$s effect on profits,$$ what other $($longer$-$term qualitative$)$ factors should Lugo Sunglasses$$ managers consider in deciding whether to accept the order? $$ Lugo Sunglasses$$ marketing manager, Nabil Thorne, argues against accepting the special order because the offer price of $$80$ is less than Lugo Sunglasses$$ $$84$ cost to make the sunglasses.$$ Thorne asks you, as one of Lugo Sunglasses$$ staff accountants, to explain whether his analysis is correct. What would you say? $$