Shandling Company manufactures toasters. For the first 8 months of 2011, the company reported the following operating results while operating at 75% of plant capacity: Sales (350,000 units) $4,375,000 Cost of goods sold 2,500,000 Gross profit 1,875,000 Operating expenses 875,000 Net income $1,000,000 Cost of goods sold was 70% variable and 30% fixed. Operating expenses were also 70% variable and 30% fixed. In September, Shandling Company receives a special order for 15,000 toasters at $7.50 each from Ortiz Company of Mexico City. Acceptance of the order would result in $3,000 of shipping costs but no increase in fixed operating expenses. Prepare an incremental analysis for the special order. (If answer is zero, please enter 0. Do not leave any fields blank. If amount decreases the income, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Enter all amounts in columns "Reject Order" and "Accept Order" as positive amounts and subtract where necessary.)