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 $(336,000$ units$)$ $$4,377,000$ Cost of goods sold: $2,592,000$ Gross profit $1,785,000$ Operating expenses $840,000$ Net income $$945,00$ 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 $21,600$ toasters at $$8\mathrm{.}12$ each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $$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?