Sheffield Inc. manufactures basketballs for professional basketball associations. For the first six months of 2022 , the company reported the following operating results while operating at 90% of plant capacity: Fixed costs for the period were cost of goods sold of $900,000, and selling and administrative expenses of $162,000. In July, normally a slack manufacturing month, Sheffield receives a special order for 9,000 basketballs at $30.00 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.75 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.)