Blue Spruce Inc. manufactures basketballs for professional basketball associations. For the first six months of 2022, the company reported the following operating results while operating at 90% of plant capacity: Amount Per Unit Sales $5,049,000 $51.00 Cost of goods sold 3,465,000 35.00 Selling and administrative expenses 445,500 4.50 Net income $1,138,500 $11.50 Fixed costs for the period were cost of goods sold of $990,000, and selling and administrative expenses of $178,200. In July, normally a slack manufacturing month, Blue Spruce receives a special order for 9,900 basketballs at $32.00 each from the Italian Basketball 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. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to decimal places, e.g. 125.) Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Incremental revenue $ Incremental cost: Variable COGS Variable S & A Additional S & A Incremental income $ Should Blue Spruce Inc. accept the special order? Blue Spruce Inc. should v the special order. What is the minimum selling price on the special order to produce net income of $5.00 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $