Ivanhoe 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 $5,875,200 $51.00 Cost of goods sold 4,032,000 35.00 Selling and administrative expenses 472,320 4.10 Net income $1,370,880 $11.90 Fixed costs for the period were cost of goods sold of $1,152,000, and selling and administrative expenses of $207,360. In July, normally a slack manufacturing month, Ivanhoe receives a special order for 11,520 basketballs at $32.00 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.