Ember Company manufactures outdoor cooking grills. For the first eight (8) months of 2012 the company reported the following operating results while operating under plant capacity.

Sales (40,000 units)	$ 400,000
Cost of goods sold	140,000
Gross profit	260,000
Operating expenses	60,000
Net Income	$ 200,000

In the above data, 40% of the cost of goods sold is variable cost and 20% of the operating expenses are variable expenses.

In September 2012 the company received a special order offer for 6,000 units to be purchased at $5 each from a company in Taiwan. If the order is accepted fixed costs will not be affected but there will be total shipping costs incurred of $10,000.

Prepare an incremental analysis for the special order and make the decision whether to accept or reject the offer with your reason for the decision made.