Sheffield Company manufactures toasters. For the first 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity:

Shefeld Company manufactures toasters. For the rst 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity: Sales (350,200 units) $4,375,000 Cost of goods sold 2,598,000 Gross prot W Operating expenses 840,500 Net income 359361500 Cost of goods sold was 67% variable and 33% xed; operating expenses were 77% variable and 23% fixed. In September, Sheffield receives a special order for 21,700 toasters at $7.97 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $2,900 of shipping costs but no increase in xed costs. (a) Prepare an incremental analysis for the special order. (Round computations for per unit cost to 4 decimal places, e.g. 15.2500 and all other computations and nal answers to the nearest whole dollar, e.g. 5,725. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Reject Accept Increase Order Order (Decrease) $ $ Revenues 3; Cost of goods sold Operating expenses $ $ Net income $ (a) Prepare an incremental analysis for the special order. (Round computations for per unit cost to 4 decimal places, e.g. 15.2500 and all other computations and nal answers to the nearest whole dollar, e.g. 5,725. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Reject Accept Increase Order Order (Decrease) Cost of goods sold | I l l l | Operating lI lI lI expenses $ (5) Should Shefeld accept the special order? Shefeld Company E] the special order