Waterway Ltd. incurs the following costs to make each custom-made shelf: materials of $8, labour of $19, variable overhead of $3, and fixed overhead of $5. Each shelf normally sells for $44. A customer is offering to buy 1,650 units at $37 each. Waterway will incur additional costs of $2 per shelf to imprint a logo and to pay for shipping. (a) Prepare an incremental analysis for the special order. (b) Should Waterway accept the special order