Carney Company manufactures cappuccino makers. For the first eight months of $2022,$

the company reported the following operating results while operating at $80\%$ of plant

capacity:

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. $($a$)$ Prepare an incremental analysis for the special order. $($b$)$ Should Carney Company accept the special order?