Oriole 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		$4,770,000		$50.00
Cost of goods sold		3,243,600		34.00
Selling and administrative expenses		400,680		4.20
Net income		$1,125,720		$11.80

Fixed costs for the period were cost of goods sold of $954,000, and selling and administrative expenses of $171,720. In July, normally a slack manufacturing month, Oriole receives a special order for 9,540 basketballs at $32.00 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.75 per unit because of shipping costs, but it would not increase fixed costs and expenses.