Sheffield also incurs 5% sales commission ($0.60) on each disc sold. Cato Corporation offers Sheffield $7.20 per disc for 5,100 discs. Cato would sell the discs under its own brand name in foreign markets not yet served by Sheffield. If Sheffield accepts the offer, it will incur a one-time fixed cost of $5,500 due to the rental of an imprinting machine. No sales commission will result from the special order. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.)