Exercise 21-3 Your answer is partially correct. Try again. Moonbeam Company manufactures toasters. For the first 8 months of 2017, the company reported the following operating results while operating at 75% of plant capacity Sales (350,300 units) Cost of goods sold Gross profit Operating expenses Net income $4,380,000 2,590,000 1,790,000 839,200 $950,800 Cost of goods sold was 71% variable and 29% fixed; operating expenses were 81% variable and 19% fixed In September, Moonbeam Company receives a special order for 18,300 toasters at $7.67 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,000 of shipping costs but no increase in fixed costs. Prepare an incremental analysis for the special order. (Round computations for per unit cost to 4 decimal places, e.g. 15.2567 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).) Reject Order Accept Order Net Income Increase (Decrease) Revenues 18,300 7.67 140,361 Cost of goods sold 18,300 5.25 96,075 Operating expenses 18,300 1.94 38,502 Net income 950,800 5,784 Should Moonbeam Company accept the special order? should accept Moonbeam Company the special o rder