Carney Company manufactures cappuccino makers. For the first eight months of 2019, the company reported the following operating results while operating at 80% of plant capacity: Sales (500,000 units) $90,000,000 Cost of goods sold 54,000,000 Gross profit 36,000,000 Operating expenses 24,000,000 Net income $12.000.000 An analysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expenses are $35 per unit. In September. Carney Company receives a special order for 40,000 machines at $135 each from a major coffee shop franchise. Acceptance of the order would result in $10,000 of shipping costs but no increase in fixed expenses. Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45). Do not leave any field blank. Enter o for the amounts.) CARNEY COMPANY Incremental Analysis Reject Order Accept Order Net Income Increase (Decrease) Revenues $ $ 5400000 $ 5400000 Cost of Goods Sold 3800000 -3800000 Operating Expense 0 Net Income /(Loss) - $ $ $ 190000 $ 190000