Current Attempt in Progress Gruden Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 23,900 golf discs is: Materials $ 10,994 Labor 37,045 Variable overhead 25,812 Fixed overhead 46,605 Total $120,456 Gruden also incurs 7% sales commission ($0.49) on each disc sold. McGee Corporation offers Gruden $4.90 per disc for 5,100 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Gruden. If Gruden accepts the offer, its fixed overhead will increase from $46,605 to $51,305 due to the purchase of a new imprinting machine. No sales commission will result from 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).) Revenues Materials Labor Variable overhead Fixed overhead Sales commissions Reject Order Net income $ $ (b) Should Gruden accept the special order? Gruden should the special order. Accept Order Net Income Increase (Decrease)