Blossom Sports Inc. manufactures basketballs for the Womens 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 119,900 units.

		Amount
Sales		$ 4,676,100
Cost of goods sold		3,527,059
Selling and administrative expenses		482,601
Net income		$ 666,440

Fixed costs for the period were cost of goods sold $ 960,000, and selling and administrative expenses $ 244,000. In July, normally a slack manufacturing month, Blossom Sports receives a special order for 10,000 basketballs at $ 29 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.

(a) & (b)

(a) Prepare an incremental analysis for the special order. (Round all per unit computations to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Reject Order		Accept Order		Net Income Increase (Decrease)
Revenues		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Cost of goods sold		enter a dollar amount		enter a dollar amount		enter a dollar amount
Selling and administrative expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount
Net income		$ enter a total amount		$ enter a total amount		$ enter a total amount

(b) Should Blossom Sports Inc. accept the special order?