Gruden Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 18,300 golf discs is: $ 9,333 26,718 Materials Labor Variable overhead Fixed overhead Total 19,032 37,149 $92,232 Gruden also incurs 4% sales commission ($0.28) on each disc sold. McGee Corporation offers Gruden $4.80 per disc for 5,600 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 $37,149 to $42,059 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. (Enter negative amounts using either a negative sign preceding the number e.g. - 45 or parentheses e... (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues 0 $ 26855 $ 26855 Materials 0 2871 -2871 Labor 0 8220 -8220 Variable overhead 0 5855 -5855 Fixed overhead 0 4910 -4910 i Sales commissions 0 0 D Net income 0 4999 4999