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 (349,100 units) $4,372,000 Cost of goods sold 2,590,000 Gross profit 1.782,000 Operating expenses 839,700 Net income $942,300 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 24,500 toasters at $8.31 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, es. 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 eg.-45 or parentheses eg. (45)) Reject Order Accept Order Net Income Increase (Decrease) Revenues 0 203595 203595 i 0 -123602 -123602 Cost of goods sold Operating expenses 0 Net income 0 (b) Should Moonbeam Company accept the special order? Moonbeam Company should accept the special order