Leno Company manufactures toasters. For the first 8 months of 2014, the company reported the following operating results while operating at 75% of plant capacity: Cost of goods sold was 65% variable and 35% fixed; operating expenses were 70% variable and 30% fixed. In September, Leno Company receives a special order for 15,000 toasters at $7.5 each from Centro Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed operating expenses. Prepare an incremental analysis for the special order. (Round computations for per unit cost to 4 decimal places, e.g. 15.2500 and all other computations and final answers to the nearest whole dollar, e.g. 5, 725. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)