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 119,800 units.

Amount
Sales	$4,792,000
Cost of goods sold	3,542,888
Selling and administrative expenses	475,382
Net income	$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) & (b)(a) Prepare an incremental analysis for the special order.

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?