Crane Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 16,700 golf discs is:

Materials		$ 8,350
Labor		24,883
Variable overhead		17,702
Fixed overhead		32,899
Total		$83,834

Crane also incurs 6% sales commission ($0.42) on each disc sold. McGee Corporation offers Crane $4.80 per disc for 5,100 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Crane. If Crane accepts the offer, it will incur a one-time fixed cost of $5,880 due to the rental of an imprinting machine. No sales commission will result from the special order. Assume there is sufficient capacity to accommodate the special order. (a) Prepare an incremental analysis for the special order. (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		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Materials		enter a dollar amount		enter a dollar amount		enter a dollar amount
Labor		enter a dollar amount		enter a dollar amount		enter a dollar amount
Variable overhead		enter a dollar amount		enter a dollar amount		enter a dollar amount
Cost of equipment rental		enter a dollar amount		enter a dollar amount		enter a dollar amount
Net income		$enter a total amount		$enter a total amount		$enter a total amount

(