Cullumber Company manufactures toasters. For the first 8 months of 2022, the company reported the following operating results while operating at 75% of plant capacity: Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fuxed. In September, Cullumber recelves a special order for 17,900 toasters at $8.12 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. 15.25 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 es. 45 or parentheses eg. (45).) (b) Stould Cullumber accept the special order