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 (351,000 units) Cost of goods sold Gross profit Operating expenses Net income $4,375,000 2,607,000 1,768,000 840,100 $927,900 Cost of goods sold was 74% variable and 26% fixed; operating expenses were 84% variable and 16% fixed In September, Moonbeam Company 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. Prepare an incremental analysis for the special order. (Round computations for per unit cost to 4 decimal places, eg. 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 eg. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues 145348 $ 145348 Cost of goods sold Operating expenses Net income