Blossom Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2022, the company reported the following operating results while operating at 80% of plant capacity and producing 120,300 units. Amount Sales $4,691,700 Cost of goods sold 3,533,217 Selling and administrative expenses 509,209 Net income $649,274 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $265,000. In July, normally a slack manufacturing month, Blossom Sports receives a special order for 10,000 basketballs at $28 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.73 per unit because of shipping costs but would not increase fixed costs and expenses. Reject Order Accept Order Net Income Increase (Decrease) Revenues $ 0 $ 280000 $ 280000 Cost of goods sold 0 213900 i 213900 Selling and administrative expenses 0 23300 23300 Net income $ 0 42800 $ 42800 (b) Should Blossom Sports Inc. accept the special order? Yes