Oriole Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2022 , the company reported the following operating results while operating at 80% of plant capacity and producing 119,300 units. Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $252,000. In July, normally a slack manufacturing month, Oriole Sports receives a special order for 10,000 basketballs at $28 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.74 per unit because of shipping costs but would not increase fixed costs and expenses. (a) \& (b) What is the minimum selling price on the special order to produce net income of $5.11 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $