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Cullumber Company manufactures toasters. For the first 8 months of 2022, the company reported the following operating results while operating at \75 of plant capacity: Cost of goods sold was \70 variable and \30 fixed; operating expenses were \80 variable and \20 fixed. In September, Cullumber receives a special order for 24,400 toasters at \\( \\$ 8.38 \\) each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional \\( \\$ 3,100 \\) of shipping costs but no increase in fixed costs. (a) Prepare an incremental analysis for the special order. (Round computations for per unit cost to 2 decimal places, e.g. 15.25 and all other computations and final answers to the nearest whole dollar, e.g. 5,725. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) (b) Should Cullumber accept the special order? Cullumber Company the special order