Gruden Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 18,300 golf discs is:

Materials		$ 9,333
Labor		26,718
Variable overhead		19,032
Fixed overhead		37,149
Total		$92,232

Gruden also incurs 4% sales commission ($0.28) on each disc sold. McGee Corporation offers Gruden $4.77 per disc for 5,630 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.