Crane 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 120,300 units.

		Amount
Sales		$4,812,000
Cost of goods sold		3,494,721
Selling and administrative expenses		492,021
Net income		$825,258

Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $243,000. In July, normally a slack manufacturing month, Crane 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 revenues in dollars		$enter revenues in dollars		$enter revenues in dollars
Cost of goods sold		enter the cost of goods sold in dollars		enter the cost of goods sold in dollars		enter the cost of goods sold in dollars
Selling and administrative expenses		enter selling and administrative expenses in dollars		enter selling and administrative expenses in dollars		enter selling and administrative expenses in dollars
Net income		$enter net income in dollars		$enter net income in dollars		$enter net income in dollars

(b) Should Crane Inc. accept the special order?