Ivanhoe Sports Inc manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2025 , the company reported the following operating results while operating at 80% of plant capacity and producing 119,500 units. Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $236,000. In July, normally a slack manufacturing month, Ivanhoe Sports receives a special order for 10,000 basketballs at $27 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.77 per unit because of shipping costs but would not increase fixed costs and expenses. (a) Prepare an incremental analysis for the special order. (Round all per unit computations to 2 decimal places, eg. 15.25. Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) (b) Should Ivanhoe Sports Inc. accept the special order