Wildhorse Company produces golf discs, which it normally sells to retailers for $12 each. The cost of manufacturing 18,400 golf discs is: Materials $10,488 Labour 30,544 Variable overhead 22,080 Fixed overhead 41,000 Total $104,112 Wildhorse also incurs 5% sales commission ($0.60) on each disc sold. Penny Worth Corporation offers Wildhorse $7.20 per disc for 4,600 discs. Penny Worth would sell the discs under its own brand name in foreign markets not yet served by Wild horse. If Wildhorse accepts the offer, it will incur a one-time xed cost of $5,600 due to the rental of an imprinting machine. No sales commission will result from the special order. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, cg. 15.25 and nal answers to 0 decimal places, as. 5,275.) Incremental contribution margin $ 4 J Incremental cost: Less Add 6t Incremental income $