Your answer is partially correct. Cullumber Company produces golf discs which it normally sells to retailers for $7 each. The cost of manufacturing 17,800 golf discs is: Materials Labor Variable overhead Fixed overhead Total $ 8,366 25,988 17,266 35,600 $87,220 Cullumber also incurs 7% sales commission ($0.49) on each disc sold. McGee Corporation offers Cullumber $4.80 per disc for 5,900 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Cullumber. If Cullumber accepts the offer, its fixed overhead will increase from $35,600 to $40,250 due to the purchase of a new imprinting machine. No sales commission will result from 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 $ i $ 28427 $ 28427 Materials 2778 2778 Labor 8629 8629 Variable overhead i 5733 5733 Fixed overhead 4650 i 4650 i Sales commissions Net income $ i $ 6637 $ 6637 (b) Should Cullumber accept the special order? Cullumber should accept the special order