Sunland Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 19,100 golf discs is: Materials $ 9,550 Labor 29.414 Variable overhead 20,437 Fixed overhead 38,009 Total $97,410 Sunland also incurs 5% sales commission ($0.35) on each disc sold. McGee Corporation offers Sunland $4.90 per disc for 6,000 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Sunland. If Sunland accepts the offer, it will incur a one-time fixed cost of $6,170 due to the rental of an imprinting machine. No sales commission will result from the special order. Assume there is sufficient capacity to accommodate the special order. (a) Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)