Crane 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: Sales (410,000 units) $73,800,000 Cost of goods sold 44,280,000 Gross profit 29.520,000 Operating expenses 19,680,000 Net income $9.840,000 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, Crane Company receives a special order for 32,800 machines at $135 each from a major coffee shop franchise. Acceptance of the order would result in $8,200 of shipping costs but no increase in fixed expenses. CRANE COMPANY Incremental Analysis Reject Order Net Income Increase (Decrease) Accept Order Revenues ta $ 4428000 $ 4428000 $ Cost of Goods Sold 3116000 3116000 Operating Expense 1156200 1156200 Net Income /(Loss) $ LA 155800 $ 155800 $