Quick Company manufactures toasters. For the first eight months of 2020, the company reported the following operating results while operating at 75% of plant capacity:

Sales (349,600 units)		$4,370,300
Cost of goods sold		2,504,400
Gross profit		1,865,900
Operating expenses		874,200
Net income		$991,700

The cost of goods sold was 72% variable and 28% fixed. Operating expenses were 72% variable and 28% fixed. In September, Quick Company receives a special order for 19,590 toasters at $8 each from Ortiz Company of Mexico City. Accepting the order would result in $2,900 of shipping costs but no increase in fixed operating expenses.

(a)

Prepare an incremental analysis for the special order. (Round intermediate calculations to 4 decimal places, e.g. 1.2579 and final answers to the nearest whole dollar, e.g. 5,275.)

Incremental revenue		$
Incremental cost:
Variable cost		$
Shipping cost
Fixed cost
Incremental income / (loss)				$