View Policies Current Attempt in Progress Moonbeam Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity: Sales (336,000 units) $4,377,000 Cost of goods sold 2,592,000 Gross profit 1,785,000 Operating expenses 840,000 Net income $945,000 Cost of goods sold was 70% variable and 30% fixed: operating expenses were 80% variable arid 20% fixed. In September, Moonbeam receives a special order for 21,600 toasters at $8.12 each from Luna Company of Cludad Juarez. Acceptance of the order would result in an additional $3,100 of shipping costs but no increase in fixed costs.