ProSports manufactures basketballs for professional basketball associations. It has budgeted the following sales and expenses for next year assuming the company operates at 75% capacity. Amount Per unit Sales (90,000 units - all REGULAR SALES) 4,500,000 50.00 *Cost of goods sold 3,150,000 35.00 "Selling and administrative expenses 360,000 4.00 Net income 990,000 11.00 includes variable and fixed costs Fixed costs for the period consist of $900,000 for costs of goods sold and $160,000 for selling and administrative expenses. Pro Sports receives a special order for basketballs from the European Basketball Association. Accepting the special order would increase variable selling and administrative expenses by $1.50 per unit because of shipping costs but would not increase fixed costs. Required: (show all calculations) a) Assume the special order is for 11,000 units at $30.50 per unit. special order? i. What is the minimum price Pro Sports should charge, in total and per unit, for this If Pro Sports accepts this special order by how much will net income increase or decrease?