Wildhorse Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 24,200 golf discs is: Materials $ 12,342 Labor 36,542 Variable overhead 25,894 Fixed overhead 47,916 Total $122,694 Wildhorse also incurs 5% sales commission ($0.35) on each disc sold. McGee Corporation offers Wildhorse $4.80 per disc for 4,800 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Wildhorse. If Wildhorse accepts the offer, it will incur a one-time fixed cost of $5,090 due to the rental of an imprinting machine. No sales commission will result from the special order. Assume there is sufficient capacity to accommodate the special order. (a) Prepare an incremental analysis for the special order. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ 169,400 192,440 $ 23,040 i Materials 12,342 14,790 2,448 i Labor 36,542 43,790 7,248 i Variable overhead 26,894 32,228 5,334 Cost of equipment rental 5,090 5,090 i 0 Net income $ 250268 $ 288338 $ 38070 (b) Should Wildhorse accept the special order? Wildhorse should accept the special order