Sheffield Company produces golf discs, which it normally sells to retailers for $12 each. The cost of manufacturing 20,400 goll disc is: Sheffield also incurs 5% sales commission ($0,60) on each dise sold. Cato Corporation offers Sheffield $7.20 per disc for 5,100 discs. Cato would sell the discs under its own brand name in foreisn markets not yet served by Sheffield. If Sheffield accepts the offer, it will incur a one-time fixed cost of 55.500 due to the reatal 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. eg. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Incremental contribution margin Incremental cost: Fixed cost Incremental income