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 (323,400 units) Cost of goods sold Gross profnt Operating expenses Net income $4,372,000 2,608,760 1,763,240 840,840 $922,400 Cost of goods sold was 60% variable and 40% fixed; operating expenses were 70% variable and 30% fixed. In September, Moonbeam receives a special order for 24,200 toasters at $ 7.63 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. Prepare an incremental analysis for the special order. (Round computations for per unit cost to 2 decimal places, eg. 15.25 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))