Crane Company manufactures toasters. For the first 8 months of 2022, the company reported the following operating results while operating at 75% of plant capacity: Sales (358,400 units) $4,370,000 Cost of goods sold 2,600,960 Gross profit 1,769,040 Operating expenses 837.760 Net income $931,280 Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Crane receives a special order for 24.500 toasters at $7.68 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,100 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. 15.25 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 eg. -45 or parentheses e.g. (45).) Revenues Cost of goods sold Operating expenses Net income $ Reject Order Accept Order $ $ $ $ $ (b) Should Crane accept the special order? Crane Company the special order. Net Income Increase (Decrease)