Sheridan Company manufactures toasters. For the first 8 months of 2022, the company reported the following operating results while operating at 75% of plant capacity: Sales (352,800 units) $4,379,000 Cost of goods sold 2,605,680 Gross profit 1,773,320 Operating expenses 837,900 Net income $935,420 Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. a In September, Sheridan receives a special order for 19,100 toasters at $7.99 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 fixed costs. (a) Prepare an incremental analysis for the special order. (Round computations for per unit cost to 2 decimal places, e.g. 15.25 and all other computations and final answers to the nearest whole dollar, e.g. 5,725. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ $ $ Cost of goods sold Operating expenses Net income $ $ $ (b) Should Sheridan accept the special order? Sheridan Company + the special order