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 $5,709,600 $52.00 Cost of goods sold 3,733.200 34.00 Selling and administrative expenses 417.240 3.80 Net income $1,559,160 $14.20 Fixed costs for the period were cost of goods sold of $1,098,000, and selling and administrative expenses of $197,640. In July, normally a slack manufacturing month, Pro Sports receives a special order for 10,980 basketballs at $30 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 O decimal places, eg. 125.)