Gruden Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 23,700 golf discs is: Materials Labor Variable overhead 23,937 Fixed overhead Total $12,798 36,498 46,215 $119,448 Gruden also incurs 6% sales commission (S0.43) on each disc sold. McGee Corporation offers Gruden $4.96 per disc tor 5,620 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 S46,215 to $51,625 due to the purchase of a new imprinting machine. No sales commission will result from the special order. Prepare an incremental analysis for the special order. (Round answers to 0 decimal places, e.g. 1250. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase Reject Order Order 39340 27875 (11465) Materials 3034 Labor 8654 Variable overhead 5676 Fixed overhead 5410 (5410) Sales commissions 2416 2416 Net income 9557