Flounder 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 (350,100 units) $4,378,000 Cost of goods sold Gross profit Operating expenses Net income 2,590,000 1,788,000 840,600 $947,400 Cost of goods sold was 74% variable and 26% fixed; operating expenses were 84% variable and 16% fixed. In September, Flounder receives a special order for 20,800 toasters at $7.87 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $2,900 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. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) 163696 16 Cost of goods sold 113867 113867 Operating expenses 44851.52 Net income 4973