I need a answer of 2nd part and the first picture is for the question

Trent Attempt in Progress Pro Sports Inc. manufactures basketballs for professional basketball associations. For the first six months of 2020, the company reported the following operating results while operating at 90% of plant capacity: Sales Cost of goods sold Selling and administrative expenses Net income Amount $4,590,000 3,213,000 413,100 $963,900 Per Unit $50.00 35.00 4.50 $10.50 Fixed costs for the period were cost of goods sold of $918,000, and selling and administrative expenses of $165,240. In July,normally a slack manufacturing month, Pro Sports receives a special order for 9,180 basketballs at $32 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.25 per unit because of shipping costs, but it would not increase fixed costs and expenses. (2) Assume that none of the fixed overhead is avoidable. However, if the robots are purchased from Chen Inc, SY Telc can use the released productive resources to generate additional income of $140,000. (If an amount reduces the net income then enter with a negative sign preceding the number es. -15,000 or parenthesis, eg. (15,000).)