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		$5,691,600		$51.00
Cost of goods sold		3,906,000		35.00
Selling and administrative expenses		479,880		4.30
Net income		$1,305,720		$11.70

Fixed costs for the period were cost of goods sold of $1,116,000, and selling and administrative expenses of $200,880. In July, normally a slack manufacturing month, Pro Sports receives a special order for 11,160 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.

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				$

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Should Pro Sports Inc. accept the special order?

Pro Sports Inc. should rejectaccept the special order.

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What is the minimum selling price on the special order to produce net income of $4.00 per ball? (Round answer to the 2 decimal places, e.g. 15.25.)

Minimum selling price

$