Moonbeam Company manufactures toasters. For the first 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity:

Sales (350,800 units)	$4,370,000
Cost of goods sold	2,604,000
Gross profit	1,766,000
Operating expenses	839,400
Net income	$926,600

Cost of goods sold was 67% variable and 33% fixed; operating expenses were 77% variable and 23% fixed. In September, Moonbeam Company receives a special order for 24,500 toasters at $7.68 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. (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).)

	Reject Order	Accept Oreder	Net Income Increase (Decrease)
Revenues	$	$	$
Cost of goods sold
Operating expenses
Net income	$	$	$

(b) Should Moonbeam Company accept the special order? Moonbeam Company (Should Reject / Should Accept) the special order.