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) Cost of goods sold Gross profit Operating expenses Net income $4,372,000 2,590,000 1,782,000 839,700 $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, 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).) Reject Order Accept Order Net Income Increase (Decrease) Revenues Cost of goods sold Operating expenses Net income (b) Should Moonbeam Company accept the special order? Moonbeam Company the special order