Ivanhoe Ltd$.$ incurs the following costs to make each custom$-$made shelf: materials of $$12,$ labour of $$14,$ variable overhead of $$5,$ and fixed overhead of $$4.$ Each shelf normally sells for $$51.$ A customer is offering to buy $1,800$ units at $$36$ each. Ivanhoe will incur additional costs of $$2$ per shelf to imprint a logo and to pay for shipping.

$($a$)$ Prepare an incremental analysis for the special order.

$($b$)$ Should Ivanhoe accept the special order?