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 (375,200 units) $4,375,000 Cost of goods sold 2,610,320 Gross profit 1,764,680 Operating expenses 839,510 Net income $925,170 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 17.900 toasters at $8.12 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 2 decimal places, es 15.25 and all other computations and final answers to the nearest whole dollar, es 5,725. Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses es. (45)) Reject Order Accept Order Net Income Increase (Decrease) Revenues Cost of goods sold Operating expenses Net income $ (b) Should Moonbeam accept the special order? Moonbeam Company the special order