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Sheffield Company manufactures outdoor fireplaces. For the first $9$ months of $2020,$ the company reported the following operating results while operating at $80\%$ of plant capacity:

Sales $(75,800$ units$)$

$$6,746,200$

Cost of goods sold

$5,021,750$

Gross profit

$1,724,450$

Operating expenses

$758,000$

Net income

$$966,450$

Cost of goods sold was $80\%$ variable and $20\%$ fixed; operating expenses were $70\%$ variable and $30\%$ fixed.

In October, Sheffield Company receives a special order for $4,100$ fireplaces at $$63$ each from Langston's Landscape Company.

Acceptance of the order would result in an additional $$6,300$ of shipping costs but no increase in fixed operating expenses.

Before Sheffield could give Langston's Landscape Company an answer, the company received a special order from Benson Building & Supply for $16,500$ fireplaces. Benson is willing to pay $$66$ per fireplace but it wants a special design imbedded into the fireplace that increases cost of goods sold by $$67,650.$ The special design also requires the purchase of a part that costs $$5,200$ and will have no future use for Sheffield Company. Benson Building & Supply will pick up the fireplaces so no shipping costs are involved. Due to capacity limitations$,$ Sheffield cannot accept both special orders. Which order should be accepted? Document your decision by preparing an incremental analysis for Benson's order.

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