Exercise 20-3 Moonbeam Company manufactures toasters. For the first 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity: Sales (350,400 units) Cost of goods sold Gross profit Operating expenses Net income $4,380,000 2,593,000 1,787,000 839,900 $947,100 Cost of goods sold was 71% variable and 29% fixed; operating expenses were 81% variable and 19% fixed. In September, Moonbeam Company receives a special order for 20,200 toasters at $8.09 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 Prepare an incremental analysis for the special order. (Round computations for per unit cost to 4 decimal places, e.g. 15.2500 and all other computations and final answers to the nearest whole dollar, e.g. 5,725. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues $4,380,000 Cost of goods sold 2,593,000 Operating expenses 839,900 Net income 947,100