Cost of goods sold was 66% variable and 34% fixed; operating expenses were 76% variable and 24% fixed. In September, Moonbeam Company receives a special order for 22,800 toasters at $7.60 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed costs. Cost of goods sold was 66% variable and 34% fixed; operating expenses were 76% variable and 24% fixed. In September, Moonbeam Company receives a special order for 22,800 toasters at $7.60 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed costs.Moonbeam Company manufactures toasters. For the first 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity:

Sales (349,300 units)	$4,377,000
Cost of goods sold	2,606,000
Gross profit	1,771,000
Operating expenses	839,100
Net income	$931,900

Cost of goods sold was 66% variable and 34% fixed; operating expenses were 76% variable and 24% fixed. In September, Moonbeam Company receives a special order for 22,800 toasters at $7.60 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed costs.

a)Prepare an incremental analysis for the special order.(Round computations for per unit cost to 4 decimal places, e.g. 15.2567 and all other computations and final answers to the nearest whole dollar, e.g. 5,725.Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Reject Order	Accept Order	Net Income Increase (Decrease)
Revenues	$	$	$
Cost of goods sold
Operating expenses
Net income	$	$	$