P$7-1$A: ThreePoint Sports Inc. manufactures basketballs for the WNBA. For the first $6$ months of $2017,$

the company reported the following operating results while operating at $80\%$ of plant capacity and

producing $120,000$ units.

Fixed costs for the period were cost of goods sold $$960,000,$ and selling and administrative expenses $$225,000.$

In July, normally a slack manufacturing month, ThreePoint Sports receives a special order for $10,000$ basketballs

at $$28$ each from the Greek Basketball Association. Acceptance of the order would increase variable selling and

administrative expenses $$0\mathrm{.}75$ per unit because of shipping costs but would not increase fixed costs and expenses.

a$)$ Prepare an incremental analysis for the special order.

b$)$ Should ThreePoint Sports Inc. accept the special order? Explain your answer.