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 per unit

$4,590,000, $50.00

Cost of goods sold

$3,213,000 $35.00

Selling and administrative expenses

$413,100 $4.50

Net income

$963,900 $10.50

Fixed costs for the period were cost of goods sold of $918,000, and selling and administrative expenses of $165,240.

In July, normally a slack manufacturing month, Pro Sports receives a special order for9,180basketballs at $32each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.25per unit because of shipping costs, but it would not increase fixed costs and expenses.

Show the 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= $