Sheffield Company manufactures outdoor fireplaces. For the first $9$ months of $2020,$ the company reported the following operating

results while operating at $80\%$ of plant capacity:

Cost of goods sold was $80\%$ variable and $20\%$ fixed; operating expenses were $70\%$ variable and $30\%$ fixed.

In October, Sheffield Company receives a special order for $4,100$ fireplaces at $$63$ each from Langston's Landscape Company.

Acceptance of the order would result in an additional $$6,300$ of shipping costs but no increase in fixed operating expenses.

Before Sheffield could give Langston's Landscape Company an answer, the company received a special order from Benson

Building & Supply for $16,500$ fireplaces. Benson is willing to pay $$66$ per fireplace but it wants a special design imbedded into the

fireplace that increases cost of goods sold by $$67,650.$ The special design also requires the purchase of a part that costs $$5,200$

and will have no future use for Sheffield Company. Benson Building & Supply will pick up the fireplaces so no shipping costs are

involved. Due to capacity limitations$,$ Sheffield cannot accept both special orders. Which order should be accepted? Document

your decision by preparing an incremental analysis for Benson's order. $($Enter loss using either a negative sign preceding the number

e$.$g$.-2,945$ or parentheses e$.$g$.(2,945).)$

Reject order

Accept order

Net Income

Increase $($Decrease$)$

Revenues

Costs

Cost of Goods Sold

Operating Expenses

Unique part

Net Income

$=$ SUPPORT

Sheffield should accept the order from