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 and 20% fixed. in september, moonbeam receives a special order for 21,600 toasters at $8.12 each from luna company of ciudad juarez. acceptance of the order would result in an additional $3,100 of shipping costs but no increase in fixed costs. 1. prepare an incremental analysis for the special order.