Sheridan 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 $3,600,000 $50.00 Cost of goods sold 2,448,000 34.00 Selling and administrative expenses 252,000 3.50 Net income $900,000 $12.50 Fixed costs for the period were cost of goods sold of $720,000, and selling and administrative expenses of $129,600. In July, normally a slack manufacturing month, Sheridan receives a special order for 7,200 basketballs at $30.00 each from the Italian Basketball Association, Accepting the order would increase variable selling and administrative expenses by $0.25 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, eg. 125.)