Pharoah 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 $5,416,200 $51.00 Cost of goods sold 3,610,800 34.00 Selling and administrative expenses Net income 435,420 4.10 $1,369,980 $12.90 Fixed costs for the period were cost of goods sold of $1,062,000, and selling and administrative expenses of $191,160. In July, normally a slack manufacturing month, Pharoah receives a special order for 10,620 basketballs at $30.00 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. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to O decimal places, e.g. 125.) Incremental revenue Incremental cost: Variable COGS $ Variable S & A Additional S&A Incremental income Should Pharoah Inc. accept the special order? Pharoah Inc. should the special order. What is the minimum selling price on the special order to produce net income of $4.00 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $