Sunland Company manufactures cappuccino makers. For the first eight months of 2022, the company reported the following operating results while operating at 80% of plant capacity: Sales (580,000 units) $104,400,000 Cost of goods sold 62,640,000 Gross profit 41,760,000 Operating expenses 27,840,000 Net income $13,920,000 An analysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expenses are $35 per unit. In September, Sunland Company receives a special order for 46,400 machines at $135 each from a major coffee shop franchise. Acceptance of the order would result in $11.600 of shipping costs but no increase in fixed expenses. Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sign preceding the number eg 45 or parentheses eg (45) Do not leave any field blank. Enter O for the amounts)