Sheffield 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 120,100 units. Amount $4,804,000 3,503,718 Sales Cost of goods sold Selling and administrative expenses Net income 447,783 $852,499 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $228,000 In July, normally a slack manufacturing month, Sheffield Sports receives a special order for 10,000 basketballs at $27 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. (a) & (b) Prepare an incremental analysis for the special order. (Round all per unit computations to 2 decimal places, e.g. 15.25. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues Cost of goods sold Selling and administrative expenses Net income