Cost of goods sold was $70\%$ variable and $30\%$ fixed; operating expenses were $80\%$ variable and $20\%$ fixed.

In September, Moonbeam receives a special order for $18,500$ toasters at $$8\mathrm{.}03$ 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 $2$ decimal places, eg$.15\mathrm{.}25$ and all other

computations and final answers to the nearest whole dollar, eg$.5,725.$ Enter negative amounts using either a negative sign preceding the

number e$.$g$.-45$ or parentheses eg$.(45).)$

$($b$)$

Should Moonbeam accept the special order?

Moonbeam Company

the special order.