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 (349,300 units) $4,377,000 Cost of goods sold 2,606,000 Gross profit 1,771,000 Operating expenses 839,100 Net income $931,900 Cost of goods sold was 66% variable and 34% fixed; operating expenses were 76% variable and 24% fixed. In September, Moonbeam Company receives a special order for 22,800 toasters at $7.60 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,000 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, 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).)