Problem 7-1A (Part Level Submission) ThreePoint Sports Inc. manufactures basketballs or the women's National Basketball Association WNBA operating at 80% of plant capacity and producing 119,300 units. For the first 6 months of 2 the company reported the following operating results while Sales Cost of goods sold Selling and administrative expenses Net income Amount $4,533,400 3,513,020 508,495 $511,885 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $252,000 In July, normally a slack manufacturing month, ThreePoint Sports receives a special order for 10,000 basketballs at $28 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.74 per unit because of shipping costs but would not increase fixed costs and expenses