Gruden Company produces golf discs, which it normally sells to retailers for $12 each. The cost of manufacturing 20,400 golf discs is: Materials Labour Variable overhead Fixed overhead Total $11,016 29,988 22,032 45,000 $ 108,036 IN Gruden also incurs 5% sales commission ($0.60) on each disc sold. McGee Corporation offers Gruden $7.20 per disc for 5,100 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 $45,000 to $50,500 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 per unit calculations to 2 decimal places, eg. 15.25 and find answers to O decimal places, eg 5,275.) Incremental contribution margin $ 14688 Add Incremental cost: Fixed cost Incremental income $