ShurShot Sports Inc. manufactures basketballs for the National Basketball Association (NBA). For the first 6 months of 2014, the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units.

		Amount
Sales		$4,776,000
Cost of goods sold		3,760,230
Selling and administrative expenses		403,572
Net income		$612,198

Fixed costs for the period were cost of goods sold $1,079,700, and selling and administrative expenses $201,786. In July, normally a slack manufacturing month, ShurShot Sports receives a special order for 10,400 basketballs at $29 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.49 per unit because of shipping costs but would not increase fixed costs and expenses.

Prepare an incremental analysis for the special order.