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 (336,000 units) Cost of goods sold Gross profit Operating expenses Net income $4,370,000 2,601,600 1,768,400 840,000 $928,400 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 24,400 toasters at $8.38 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, 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 eg. -45 or parentheses eg. (45).) Reject Order Accept Order Net Income Increase Decrease) Revenues 204472 $ 204472 Cost of goods sold Operating expenses Net income 181048 181048 3100 3100 20324 $ 20324