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: Amount Per Unit Sales $4,500,000 $50.00 Cost of goods sold 3,150,000 35.00 Selling and administrative expenses 369,000 4.10 Net income $981,000 $10.90 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 O decimal places, e.g. 125.) Incremental revenue Incremental cost: Variable COGS Variable S & A Additional S & A Incremental income Should Sheffield Inc. accept the special order? Sheffield Inc. should the special order. $ What is the minimum selling price on the special order to produce net income of $4.00 per ball? (Round answer to 2 decimal places, e.g. 15.25.)