Problem 7-1A ThreePoint Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2017, the company reported the following operating results while operating at 80% of plant capacity and producing 120,300 units Amount $4,691,700 Sales 3,533,217 Cost of goods sold 509,209 Selling and administrative expenses $649,274 Net income Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $265,000. 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 $0.73 per unit because of shipping costs but would not increase fixed costs and expenses