Part B

Didi Sports Company manufactures netballs for the Women$$s Netball Association $($WNA$).$ For the first $6$ months of $2024,$ the company reported the following operating results while operating at $80\%$ of plant capacity and producing $120,000$ units.

Amount $($RM$)$

Sales $4,800,000$

Cost of goods sold $3,600,000$

Selling and administrative expenses $405,000$

Net Income $795,000$

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

In July $2024,$ Didi Sports receives a special order for $10,000$ netballs at RM$28$ each from the Youth Netball Association $($YNA$).$ Acceptance of the order would increase variable selling and administrative expenses RM$0\mathrm{.}75$ per unit because of shipping costs but would not increase fixed costs and expenses.

Required:

Should Didi Sports Company accept the special order? Explain your answer.

Show incremental analysis and all relevant workings to justify your answer.