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: Per Unit Sales $51.00 Cost of goods sold Selling and administrative expenses Amount $4,406,400 2,937,600 328,320 $1,140,480 34.00 3.80 Net income $13.20 Fixed costs for the period were cost of goods sold of $864,000, and selling and administrative expenses of $155,520. In July, normally a slack manufacturing month, Pro Sports receives a special order for 8,640 basketballs at $32 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. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) Incremental revenue $ Incremental cost: Variable COGS $ Variable S&A Additional S&A Incremental income $