Kingbird 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 $4,860,000 $50.00 Cost of goods sold 3,402,000 35.00 Selling and administrative expenses 437,400 4.50 Net income $1,020,600 $10.50 Fixed costs for the period were cost of goods sold of $972,000, and selling and administrative expenses of $174,960. In July, normally a slack manufacturing month, Kingbird receives a special order for 9,720 basketballs at $31.00 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. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Incremental revenue Incremental cost: Variable COGS Variable S & A Additional S & A Incremental income $ Should Kingbird Inc. accept the special order? Kingbird Inc. should the special order. What is the minimum selling price on the special order to produce net income of $4.00 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $