Reject order Accept order Net Income Increase (Decrease) Revenues $ $ Costs Cost of Goods Sold Operating Expenses Swifty Company manufactures outdoor fireplaces. For the first 9 months of 2020, the company reported the following operating results while operating at 80% of plant capacity: Sales (77.000 units) Cost of goods sold Gross profit $6,776,000 5,005,000 1,771,000 Operating expenses 770,000 Net income $1.001.000 Cost of goods sold was 80% variable and 20% fixed; operating expenses were 70% variable and 30% fixed. In October, Swifty Company receives a special order for 4,000 fireplaces at $62 each from Langston's Landscape Company Acceptance of the order would result in an additional $7,100 of shipping costs but no increase in fixed operating expenses. Cost of Goods Sold Operating Expenses Shipping Expenses Net Income $ Reject order Accept order Net Income Increase (Decrease) Revenues $ $ Costs Cost of Goods Sold Operating Expenses Swifty Company manufactures outdoor fireplaces. For the first 9 months of 2020, the company reported the following operating results while operating at 80% of plant capacity: Sales (77.000 units) Cost of goods sold Gross profit $6,776,000 5,005,000 1,771,000 Operating expenses 770,000 Net income $1.001.000 Cost of goods sold was 80% variable and 20% fixed; operating expenses were 70% variable and 30% fixed. In October, Swifty Company receives a special order for 4,000 fireplaces at $62 each from Langston's Landscape Company Acceptance of the order would result in an additional $7,100 of shipping costs but no increase in fixed operating expenses. Cost of Goods Sold Operating Expenses Shipping Expenses Net Income $