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 (341,600 units) $4,375,000
Cost of goods sold 2,610,800
Gross profit 1,764,200
Operating expenses 841,190
Net income $923,010
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 23,100 toasters at $7.85 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.
Prepare an incremental analysis for the special order. (Round computations for per unit cost to 2 decimal places, e. g. 15.25 and all other computations and final answers to the nearest whole dollar, e. g. 5,725. Enter negative amounts using either a negative sign preceding the number e. g. -45 or parentheses e. g. (45).)