Pro Sports Inc. manufactures basketballs for professional basketball associations. For the first six months of 2016, the company reported the following operating results while operating at 90% of plant capacity: Sales Cost of goods sold Selling and administrative expenses Net income Amount Per Unit $50.00 35.00 471,825 4.50 $5,242,500 3,669,750 4.50 $10.50 $1,100,925 Fixed costs for the period were cost of goods sold of $1,048,500, and selling and administrative expenses of $188,730 In July, normally a slack manufacturing month, Pro Sports receives a special order for 10,485 basketballs at $31 each from the Italian Basketball Association. Accepting the order would increase variable seling and administrative expenses by $0.25 per unit because of shipping costs, but it would not increase fixed costs and expenses Prepare an incremental analysis for the special order. (Round answers to the nearest whole dollar, e.g. 5,275.) Incremental revenue Incremental cost: Variable COGS VariableS& A Additional S & A Incremental income (loss)