Challenge Exercise 7-1 Conklan Company manufactures outdoor fireplaces. For the first 9 months of 2020, the company reported the followi operating results while operating at 80% of plant capacity: Sales (78,100 units) $7,107,100 Cost of goods sold 4,978,875 Gross profit 2,128,225 Operating expenses 781,000 Net Income $1,347,225 Cost of goods sold was 80% variable and 20% fixed; operating expenses were 70% variable and 30% fixed. In October, Conklan Company receives a special order for 4,000 fireplaces at $61 each from Langston's Landscape Company. Acceptance of the order would result in an additional $6,400 of shipping costs but no increase in fixed operating expenses. Prepare an incremental analysis for the special order. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) Reject order Accept order Net Income Increase (Decrease) Revenues 244000.00 244000.00 Costs