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Parker Manufacturers produces canopeners. For the first six months of 2011, the company reported thefollowing operating results while operating at 80% of plantcapacity.Sales $4,000,000Cost of goodssold 2,500,000Grossprofit 1,500,000Operatingexpenses 1,000,000Netincome $ 500,000Cost of goods sold was 70% variableand 30% fixed. Operating expenses were 70% variable and 30% fixed.In September 2011, Parker Manufacturers receives a special orderfor 15,000 can openers at $7.50 from a foreign company. The canopeners normally sell for $8.00. Acceptance of the special orderwould result in $5,000 of shipping costs but no increase in fixedoperating expenses.InstructionsPrepare an incremental analysis forthe special order.