Torque Master Tools currently manufactures and sells 40,000 Nematic Socket Torque Wrenches on an annual basis. The company is operating at only 40% of plant capacity. Unit information about its product is as follows: Sales price $70 Variable manufacturing cost $45 Fixed manufacturing cost ($500,000 50,000) 10 55 Current profit per unit $15 The company received a proposal from a Craftsman Tools, LLC to buy 21,250 Nematic Socket Torque Wrenches for $55 each. This is a one-time only order and acceptance of this proposal will not affect the company's regular sales or its fixed costs due to currently operating at only 40% capacity. The president of Torque Master Tools, Inc. Andy Granatelli, is reluctant to accept the proposal because he is concerned that the company will lose money on the special order. Required: schedule reflecting an incremental analysis of this proposal and indicate the effect the acceptance of this order would have on the company's income.