sunland inc manufactures basketballsSunland 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:

Fixed costs for the period were cost of goods sold of $$828,000,$ and selling and administrative expenses of $$149,040.$

In July, normally a slack manufacturing month, Sunland receives a special order for $8,280$ basketballs at $$30\mathrm{.}00$ each from the Italian

Basketball Association. Accepting the order would increase variable selling and administrative expenses by $$0\mathrm{.}50$ per unit because of

shipping costs, but it would not increase fixed costs and expenses.