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Carla Vista Company manufactures toasters. For the first 8 months of 2022, the company reported the following operating results while operating at 75% of plant capacity: Sales (336,000 units) $4,377,000 Cost of goods sold 2,592,000 Gross profit 1,785,000 Operating expenses 840,000 Net income $945,000 Cost of goods sold was 70%% variable and 30%% fixed; operating expenses were 80% variable and 20%% fixed. In September, Carle Vista receives a special order for 21,600 toasters at $8.12 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 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 e.g. (45).) Net Income Reject Accept Increase Order Order Decrease) Revenues 175392 175392 Cost of goods sold 100085 100085 Operating expenses 40000 40000 Net income 8470 S 8470 (b) Should Carle Vista accept the special order? Carla Vista Company should accept the special order