Moonbeam Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity:

Sales (358,400 units)		$4,374,000
Cost of goods sold		2,600,960
Gross profit		1,773,040
Operating expenses		837,760
Net income		$935,280

Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Moonbeam receives a special order for 21,100 toasters at $8.04 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,100 of shipping costs but no increase in fixed costs.

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

(b) Should Moonbeam accept the special order?