Bramble Company produces golf discs, which it normally sells to retailers for $$10$ each. The cost of manufacturing $19,500$ golf discs is:

Bramble also incurs $10\%$ sales commission $($$$1\mathrm{.}00)$ on each disc sold.

Lawn Corporation offers Bramble $$5\mathrm{.}00$ per disc for $4,875$ discs. Lawn would sell the discs under its own brand name in foreign

markets not yet served by Bramble. If Bramble accepts the offer, it will incur a one$-$time fixed cost of $$5,200$ due to the rental of an

imprinting machine. No sales commission will result from the special order.

$($a$)$

Prepare an incremental analysis for the special order. $($Round per unit calculations to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$

decimal places, e$.$g$.5,275.)$

Incremental contribution margin $

Incremental cost:

Fixed cost

Incremental income