Gruden Company produces golf discs which it normally sells to retailers for $6.93 each. The cost of manufacturing 23,800 golf discs is:

Materials	$12,376
Labor	36,652
Variable overhead	23,562
Fixed overhead	46,648
Total	$119,238

Gruden also incurs 6% sales commission ($0.42) on each disc sold. McGee Corporation offers Gruden $5 per disc for 5,000 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 $46,648 to $51,318 due to the purchase of a new imprinting machine. No sales commission will result from the special order.

	Your answer is partially correct. Try again.

Prepare an incremental analysis for the special order.(Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Net Income Increase (Decrease) (Would be top column next to accept order)	Reject Order	Accept Order
Revenues	$	$	$
Materials
Labor
Variable overhead
Fixed overhead
Sales commissions
Net income	$	$	$