Nike manufactures basketballs for the NBA. 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 the cost of goods sold of $972,000, and selling and administrative expenses of $174,960. In July, normally a slow manufacturing month, Nike received an order for 9,720 basketballs at $31.00 each from the NBA. 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, and Round per unit calculations to 2 decimal places and final answers to 0 decimal places.

Incremental revenue				________________$_
Incremental cost:
Variable COGS		________________$_
Variable S & A		_____________$___
Additional S & A		______________$__		_________________$__
Incremental income				________________$__

Should Nike accept the special order?

What is the minimum selling price on the special order to produce a net income of $4.00 per ball?