Lansing Manufacturers produces can openers. For the first six months of 2017, the company reported the following operating results for 16,000 units, while operating at 80% of plant capacity B. Sales Cost of goods sold Gross profit Operating expenses Net income $2,000,000 800,000 Cost of goods sold was 75% variable and 25% fixed. Operating expenses were 60% variable and 40% fixed. In July of 2017, Lansing receives a special order for 2,000 can openers at $85 each from a foreign company. The can openers normally sell for $112.00. Acceptance of the special order would result in $1,000 of shipping costs but no increase in fixed operating expenses. Instructions Prepare an incremental analysis for the special order.