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 20,437 Variable overhead Fixed overhead Total 38,009 $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, its fixed overhead will increase from $38,009 to $44,179 due to the purchase of a new imprinting machine. No sales commission will result from the special order. (a) Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg.(451) Reject Order Accept Order Net Income Increase (Decrease) Revenues 0 $ 29204 $ 29204 Materials 0 -2980 2980 Labor 0 19178 -9178 Variable overhead 0 -6377 -6377 Fixed overhead 0 0 0 Sales commissions -6170 -6170 Net income 0 4499 4499