Oriole Ltd$.$ incurs the following costs to make each custom$-$made shelf: materials of $$8,$ labour of $$16,$ variable overhead of $$3,$ and fixed overhead of $$6.$ Each shelf normally sells for $$47.$ A customer is offering to buy $1,150$ units at $$35$ each. Oriole will incur additional costs of $$3$ per shelf to imprint a logo and to pay for shipping.

$($a$)$ Prepare an incremental analysis for the special order.

$\backslash$table$[[,$Reject Order,Accept Order,Incremental Revenue and Costs,$],[$Revenues$,$$$,,,],[$Costs$,,,,],[$Net income$/($loss$),$$$,$$$,,]]$

$($b$)$ Should Oriole accept the special order?