Beauty and Brains Inc manufactures eyeshadow pallets for professional makeup artists. For the first 6 months of 2022, the company reported the following operating results while operating at 90% plant capacity:

In July, normally a slow manufacturing month, Beauty and Brains receives a special order for 10,440 pallets at $30.00 each from the Makeup Artistry Association. Accepting the order would increase variable selling and administrative expenses by $0.75 per unit because of shipping costs, but it would not increase fixed costs and expenses

Fixed costs for the period were cost of goods sold of $1,044,000, and selling and administrative expenses of $187,920. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) Incremental revenue Incremental cost: Variable COGS Variable S \& A Additional S \& A Incremental income $