Pharoah 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 118,700 units. Sales Cost of goods sold Amount $4,629,300 3,455,074 Selling and administrative expenses 483,156 Net income $691,070 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $260,000. In July, normally a slack manufacturing month, Pharoah receives a special order for 10,000 basketballs at $30 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) Prepare an incremental analysis for the special order. (Round all per unit computations to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Revenues Cost of goods sold Selling and administrative expenses Net income Reject Order (b) Should Pharoah Inc. accept the special order? Accept Order Net Income Increase (Decrease)