Sheridan 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:

Sales $(82,300$ units$)$ $$7,571,600$

COGS $$5,246,625$

Gross Profit $$2,324,975$

Operating Expenses $$823,000$

Net Income $$1,501,975$

COGS was $80\%$ variable and $20\%$ fixed; operating expenses were $70\%$ variable and $30\%$ fixed.

In october, Sheridan Company receives a special order for $3,600$ fireplaces at $$61$ each from Langston's Landscape Company. Acceptance of the order would result in an additional $$7,100$ of shipping costs but no increase in fixed operating expenses.

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

Building & Supply for $15,100$ fireplaces. Benson is willing to pay $$64$ per fireplace but it wants a special design imbedded into the

fireplace that increases cost of goods sold by $$64,930.$ The special design also requires the purchase of a part that costs $$4,500$

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

involved. Due to capacity limitations$,$ Sheridan 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$.(2,945).)$

Sheridan should accept the order from