Carla Vista 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 118,600 units. Sales Cost of goods sold Amount $4,506,800 3,475,506 Selling and administrative expenses 498,060 Net income $533,234 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $249,000. In July, normally a slack manufacturing month, Carla Vista 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. (a) & (b) Your answer is partially correct. (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 eg. -45 or parentheses e.g. (45).) Revenues $ Reject Order 4748000 Accept Order 5028000 $ Net Income Increase (Decrease) 280000 Cost of goods sold 3582083 3802983 -220900 Selling and 503262 533562 -20300 administrative expenses Net income 662665 $ 691455 $ 28800 (b) Should Carla Vista Sports Inc. accept the special order? Yes