Part 1

Additional Revenue 15,000 6.00 90,000

Additional Costs
COGS 1,380,000
Fixed Costs 460,000
Variable Cost 920,000
Variable Cost per unit 230,000 4.00

15,000 4.00 60,000

Less: Licesnce fee 7,500

Incremental Profit 22,500

Part 2
Incremental Revenue 40,000 6.00 240,000.00
Variavle Cost 40,000 4.00 160,000.00
Contribution Margin 80,000
License Fee 20,000
Profit 60,000

Existing Sales 230000 units

Special Order 40000 units
Capacity 250000 units

A special order cannot be produced in my opinion because of capacity constraincts

Part 3
Additional Profit per shirt 1.5

Profit 4.5