AE7-2 (a,b) Gruner Company produces golf discs which it normally sells to retailers for $6.88 each. The cost of manufacturing 22,700 golf discs is: Materials $10,896 Labor 33,369 Variable overhead 21,792 Fixed overhead 45,400 Total $111,457 Gruner also incurs 6% sales commission ($0.41) on each disc sold. Travis Corporation offers Gruner $4.84 per disc for 5,300 discs. Travis would sell the discs under its own brand name in foreign markets not yet served by Gruner. If Gruner accepts the offer, its fixed overhead will increase from $45,400 to $50,233 due to the purchase of a new imprinting machine. No sales commission will result from the special order. Prepare an incremental analysis for the special order. (If answer is zero, please enter 0. Do not leave any fields blank. If amount decreases the income, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Enter all amounts in columns "Reject Order" and "Accept Order" as positive amounts and subtract where necessary.) Reject Order Accept Order Net Income Effect Revenues $ $ $ Materials Labor Variable overhead Fixed Overhead Sales commission Net income $ $ $ Should Gruner accept the special order? Yes or no