Gruden Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 19.900 golf discs is: Materials $ 10,945 Labor 29,651 21,094 Variable overhead Fixed overhead 39.004 Total $ 100,694 Gruden also incurs 5% sales commission ($ 0.35) on each disc sold. McGee Corporation offers Gruden $ 4.80 per disc for 5,400 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 $ 39,004 to $ 45,374 due to the purchase of a new imprinting machine. No sales commission will result from the special order. (a) Prepare an incremental analysis for the special order. (Enfer negative amounts using either a negative sin preceding the number 3.-4. or parentheses (451) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ Materials Labor Variable overhead Fixed overhead Sales commissions Net income