Exercise 7-3 Leno Company manufactures toasters. For the first 8 months of 2014, the company reported the following operating results while operating at 75% of plant capacity: Sales (349,800 units) Cost of goods sold Gross profit Operating expenses Net income $4,377,400 2,605,600 1,771,800 839,300 $932,500 Cost of goods sold was 68% variable and 32% fixed; operating expenses were 73% variable and 27% fixed In September, Leno Company receives a special order for 24,000 toasters at $7.71 each from Centro Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,080 of shipping costs but no increase in fixed operating expenses 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 Cost of goods sold Operating expenses Net income