Sandhill Company produces golf discs which it normally sells to retailers for $ 7 each. The cost of manufacturing 18,600 golf discs is: Materials $ 8,556 Labor 29,016 Variable overhead 19,530 Fixed overhead 37,572 Total $ 94,674 Sandhill also incurs 7% sales commission ($ 0.49) on each disc sold. McGee Corporation offers Sandhill $5.00 per disc for 4,700 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Sandhill. If Sandhill accepts the offer, it will incur a one-time fixed cost of $5,730 due to the rental of an imprinting machine. No sales commission will result from the special order. Assume there is sufficient capacity to accommodate the special order. (a) Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ 0 $ 23500 $ 23500 i Materials 2162 i Labor 0 7332 i Variable overhead 0 4935 i Cost of equipment rental 0 20159 Net income $ 0 $ $ 3341