Answer:
the additional profit that will be incurred if the order is accepted is 67.500
Explanation:
In this case you have to calculate the contribution margin of the special order.
Contribution margin = ( Units* Price) - (units* Variable manufacturing costs) = (5000*60)-(5000*45)=75.000
Since there are not variable selling cost on this special order we just need to deduct the legal fees of $7.500
so the Net income is (Contribution Margin - Legal fees)= 75.000-7.500 =67.500