Gruden Company produces golf discs which it normally sells to retailers for $7.17 each. The cost of manufacturing 24,400 golf discs is: Materials $11,468 Labor 37,820 Variable overhead 23,424 Fixed overhead 49,288 Total $122,000 Gruden also incurs 5% sales commission ($0.36) on each disc sold. McGee Corporation offers Gruden $5 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 $49,288 to $54,683 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.