Crane Company supplies schools with floor mats to use in physical education classes. Crane has received a special order from a large school district to buy 756 mats at $45 each. Acceptance of the special order will not affect fixed costs but will result in $1,512 of shipping costs. For the first 6 months of 2022, the company reported the following operating results while operating at 80% capacity:

Sales (126,000 units)		$8,820,000
Cost of goods sold		5,292,000
Gross profit		3,528,000
Operating expenses		2,520,000
Net income		$1,008,000

Cost of goods sold was 75% variable and 25% fixed; operating expenses were 70% variable and 30% fixed.

(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). Do not leave any field blank. Enter 0 for the amounts.)

		Reject Order		Accept Order		Net Income Increase (Decrease)
select an item Sales PriceCost of Goods SoldRevenuesNet Income / (Loss)Operating Expense		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an item Operating ExpenseRevenuesCost of Goods SoldNet Income / (Loss)Sales Price		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Cost of Goods SoldNet Income / (Loss)RevenuesOperating ExpenseSales Price		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name Net Income / (Loss)Sales PriceCost of Goods SoldOperating ExpenseRevenues		$enter a total amount		$enter a total amount		$enter a total amount