Gruden Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 18,600 golf discs is: Materials Labor Variable overhead Fixed overhead Total $ 8,556 29,016 19,530 37,572 $94,674 Gruden also incurs 7% sales commission ($0.49) on each disc sold. McGee Corporation offers Gruden $4.98 per disc for 4,720 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 $37,572 to $13,302 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).) Reject Order Accept Order Net Income Increase (Decrease) Revenues 130200 153706 $ 23506 Materials 8556 -2171 10727 36379 Labor 29016 0 -7363 Variable overhead 19530 24486 -4956 Fixed overhead 37572 43302 -5730 i Sales commissions 9114 9114 Net Income 26412 29697 3285