Moonbeam Company manufactures toasters. For the first 8 months of 2016, the company reported the following operating results while operating at 75% of plant capacity:

sales (349,900 units): $4,373,000

COGS: $2,602,000

Gross Profit: $1,771,000

Operating Expenses: $839,800

NI: $931,200

Cogs was 74% variable and 26% fixed; operating expenses were 84% variable and 16% fixed

In September moonbeam receives a special order for 20,800 toasters at $8.48 each from Luna Company. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed costs.

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).)

a) Reject order Accept Order NI Inc/Dec

Revenues ___________ _________________ _______________

COGS ______________ _________________ ___________________

Operating expenses _____________ _____________________ ___________________

NI ____________ ____________________ ___________________

b) should moonbeam accept the special order