Exercise 20-03 Moonbeam Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity: Sales (369,600 units) $4,372,000 Cost of goods sold 2,597,760 Gross profit 1,774,240 Operating expenses 836,220 Net income $938,020 Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Moonbeam receives a special order for 21,800 toasters at $7.80 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,100 of shipping costs but no Increase in fixed costs. Prepare an incremental analysis for the special order (Round computations for per unit cost to 2