Sheridan Inc. manufactures basketballs for the Women's National Basketball Association $($WNBA$).$ For the first $6$ months of $2022,$ the company reported the following operating results while operating at of plant capacity and producing $119,400$ units. Fixed costs for the period were cost of goods sold $,$ and selling and administrative expenses $.$ In July, normally a slack manufacturing month, Sheridan receives a special order for $10,000$ basketballs at each from the Greek Basketball Association $($GBA$).$ Acceptance of the order would increase variable selling and administrative expenses per unit because of shipping costs but would not increase fixed costs and expenses. $($a$)($a$)$ Prepare an incremental analysis for the special order. $($Round all per unit computations to $2$ decimal places, e$.$g$.15\mathrm{.}25.$ Enter negative amounts using either a negative sign preceding the number e$.$g$.$ or parentheses e$.$g$.(45).)($b$)$ Should Sheridan Inc. accept the special order?