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 producing118,600units.

Amount Sales $4,506,800

Cost of goods sold 3,475,506

Selling and administrative expenses 498,060

Net income$533,234

Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $249,000.

In July, normally a slack manufacturing month, ThreePoint Sports receives a special order for10,000basketballs at $28each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.73per unit because of shipping costs but would not increase fixed costs and expenses.

An incremental analysis for the special order.

Reject Order Accept Order Net Income Increase/(Decrease)