Concord Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity:

Sales ( 364,000 units)		$ 4,374,000
Cost of goods sold		2,605,200
Gross profit		1,768,800
Operating expenses		841,750
Net income		$ 927,050

Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Concord receives a special order for 18,900 toasters at $ 7.64 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $ 2,900 of shipping costs but no increase in fixed costs.

Prepare an incremental analysis for the special order