Ivanhoe Company manufactures toasters. For the first $8$ months of $2022,$ the company reported the follow$$ng operating results whileoperating at $75\%$ of plant capacity:Sales $(341,600$ units$)$Cost of goods soldGross profitOperating expensesNet income$$4,375,0002,610,8001,764,200841,190$$$923,010$Cost of goods sold was $70\%$ variable and $30\%$ fhixed; operating expenses were $80\%$ variable and $20\%$ fixed.In September, Ivanhoe receives a special order for $23,100$ toasters at $$7,85$ each from Luna Company of Ciudad Juarez. Acceptance ofthe order would result in an additional $$3,100$ of shipping costs but no increase in fixed costs.$($a$)$Prepare an incremental analysis for the special order. $($Round computations for per unit cost to $2$ decimal places, eg$.15\mathrm{.}25$ and all othercomputations and final answers to the nearest whole dollar, eg$\mathrm{.}5,725.$ Enter negative amounts using either a negative sign preceding theumber eg $-45$ or parentheses es$.(45).)$ Net Income Increase$($Decrease$)$RejectOrder$-$AcceptOrder$-$Revenues$Cost of goods soldOperating expensesNet income$$$($b$)$Should Ivanhoe accept the special order?Ivanhoe Companythe special order.

$\backslash$table$[[,,\backslash$table$[[$Reject$],[$Order$]],,\backslash$table$[[$Accept$],[$Order$]],,\backslash$table$[[$Increase$],[($Decrease$)]]],[$Revenues$,$$$,,$$$,,$$$,],[$Cost of goods,$9,,,,,],[$Operating ex$,,,,,,],[$Net income,$$,,$$$,,$$$,]]$

$($b$)$

Should Ivanhoe accept the special order?

Ivanhoe Company the special order.