The sales manager is dissatisfied with your answer from #3. He has a back-up arrangements with Hot Water

The sales manager is dissatisfied with your answer from #3. He has a back-up arrangements with Hot Water Overflow, Inc., down the street that they will back us up and produce any hot water bottles that we don’t want to produce. Accordingly, the20,000 units of sales through regular channels would not be sacrificed for the special order. Hot Water Overflow, Inc., will charge us $13 per bottle for the additional 20,000we need. Using the approach that focuses on incremental benefits and incremental costs, compute by what amount would pre-tax profit be increased or decreased if the company accepts the offer for 40,000 bottles. Prepare an income statement to prove your answer.