ThreePoint Sports Inc. manufactures basketballs for the Womens National Basketball Association (WNBA). For the first 6 months of 2017, the company reported the following operating results while operating at 80% of plant capacity and producing 119,100 units.

Amount
Sales	$ 4,525,800
Cost of goods sold	3,519,459
Selling and administrative expenses	412,841
Net income	$ 593,500

Fixed costs for the period were cost of goods sold $ 960,000 , and selling and administrative expenses $ 233,000 . In July, normally a slack manufacturing month, ThreePoint Sports receives a special order for 10,000 basketballs at $ 29 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $ 0.76 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 $ 5.11 per ball? (Round answer to 2 decimal places, e.g. 15.25.)

Minimum selling price

$