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 (369,600 units) $4,372,000 Cost of goods sold 2,592,480 Gross profit 1,779,520 Operating expenses 836,220 Net income $943,300 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 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 2 decimal places, e.g. 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 eg. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues 203595 $ 203595 Cost of goods sold 120295 -120295 Operating expenses 47503 -47503 Net income 0 $ 35797 35797 35797 Should Moonbeam accept the special order? Moonbeam Company should accept the special order