Pro Sports Inc. manufactures basketballs for professional basketball associations. For the first six months of 2020, the company reported the following operating results while operating at 90% of plant capacity:

		Amount		Per Unit
Sales		$4,039,200		$51.00
Cost of goods sold		2,692,800		34.00
Selling and administrative expenses		277,200		3.50
Net income		$1,069,200		$13.50

Fixed costs for the period were cost of goods sold of $792,000, and selling and administrative expenses of $142,560. In July, normally a slack manufacturing month, Pro Sports receives a special order for 7,920 basketballs at $31 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $1.00 per unit because of shipping costs, but it would not increase fixed costs and expenses.

(a)

Prepare an incremental analysis for the special order