Sheridan Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity Sales (358.400 units) Cost of goods sold Gross profit Operating expenses Net income $4,374,000 2.600,960 1,773,040 837,760 $935,280 Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September. Sheridan receives a special order for 21,100 toasters at $8.04 each from Luna Company of Ciudad Juarez Acceptance of the order would result in an additional $3,100 of shipping costs but no increase in fixed costs. (a) Prepare an incremental analysis for the special order. (Round computations for per unit cost to 2 decimal places, eg. 15.25 and all other computations and final answers to the nearest whole dollar, eg. 5,725. Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).) Reject Order Accept Order $ Net Income Increase (Decrease) $ Revenues $ 4,374,000 $ 4,543,644 169,644 Cost of goods sold 2,600,960 2,708,148 107,188 Operating expenses 837.700 880.317 42.557 Net income $ 935,280 $ 955.179 $ 19.899