Kingbird Ltd. incurs the following costs to make each custom-made shelf: materials of $11, labour of $12, variable overhead of $5, and fixed overhead of $4. Each shelf normally sells for $45. A customer is offering to buy 1,300 units at $35 each. Kingbird 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 Kingbird accept the special order