Gruden Company produces golf discs which it normally sells to retailers for 57 each. The cost of manufacturing 19,100 golf discs is. Materials Labor Variable overhead Fixed overhead Total $ 9,550 29.414 20,437 38.009 $97.410 Gruden also incurs 5% sales commission (0.35) on each disc sold McGee Corporation offers Gruden $4.90 per disc for 6,000 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Gruden, If Gruden accepts the offer. its fixed overhead will increase from $38,009 to $44.179 due to the purchase of a new imprinting machine. No sales commission will result from the special order. (al Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sin preceding the numbers-45 or parentheses (451) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ 0 162904 $ -29204 0 12530 2980 Materials Labor 0 38592 9178 0 26814 6377 Variable overhead Fixed overhead Sales commissions 0 6170 -6170 0 0 Net income $ 0 $ 33912 $ -4498 (b) Should Gruden accept the special order? Gruden should accept the special order