Moonbeam company manufactures toasters. For the first 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity:

Sales (350,300 units) $4,372,000

Cost of goods sold 2,601,000

Gross profit 1,771,000

Operating expenses 839,500

Net income $931,500

Cost of goods sold was 68% variable and 32% fixed; operating expenses were 78% variable and 22% fixed.

In September, Moonbeam company receives a special order for 21,800 toasters at $7.80 each from Luna Company of Ciudaf 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. (Round computations for per unit cost to 4 decimal places and all other computations and final answers to the nearest whole dollar. Enter negative amounts using a negative sign preceding the number or parentheses)