Indigo Company produces golf discs, which it normally selts to retailers for $12 each. The cost of manufacturing 23,600 golf discs is: Indigo also incurs 10% sales commission ($1.20) on each disc sold. Handley Corporation offers indigo $7.20 per disc for 5,900 dises. Handley would sell the dises under its own brand name in foreign markets not yet served by Indigo. If Indigo accepts the offer, it will incur a one-time fixed cost of 56,600 due to the rental of an imprinting machine. No sales commission will result from the special order. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, eg 15.25 and final onswers to 0 decimal places, eg. 5,275.) Incremental contribution margin Incremental cost: Fixed cost Incremental income