Sandhill Company manufactures toasters. For the first 8 months of 2022, the company reported the following operating results while operating at 75% of plant capacity: Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Sandhill receives a special order for 23,200 toasters at $7.75 each from Luna Company of Cludad 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.8. 15.25 and all other computations and final answers to the nearest whole dollar, e.8. 5,725. Enter negative amounts using either a nesotive sign preceding the number e.g. 45 or parentheses e.g. (45).J