ThreePoint Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2020, the company reported the following operating results while operating at 80% of plant capacity and producing 119,800 units. Sales Cost of goods sold Selling and administrative expenses Net income Amount $4,792,000 3,542,888 475,382 $773,730 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $225.000. In July, normally a slack manufacturing month, ThreePoint 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 $0.74 per unit because of shipping costs but would not increase fixed costs and expenses. (a) Prepare an incremental analysis for the special order. (Round all per unit computations to 2 decimal places, e.g. 15.25. Enter negative amounts 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 $ $ (b) Should ThreePoint Sports Inc. accept the special order? What is the minimum selling price on the special order to produce net income of $5.19 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $