Ivanhoe Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 23,100 golf discs is: Materials $ 12,474 Labor 36,036 Variable overhead 23,562 Fixed overhead 46,431 Total $118,503 Ivanhoe also incurs 5% sales commission ($0.35) on each disc sold. McGee Corporation offers Ivanhoe $4.80 per disc for 4.500 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Ivanhoe. If Ivanhoe accepts the offer, it will incur a one-time fixed cost of $6,220 due to the rental of an imprinting machine. No sales commission will result from the special order. Assume there is sufficient capacity to accommodate 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.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ BA $ Materials Labor Variable overhead Cost of equipment rental Net income $ $ $ (b) Should Ivanhoe accept the special order? Ivanhoe should the special order