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.

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.

(a)Prepare an incremental analysis for the special order.

(b)Should ThreePoint Sports Inc. accept the special order?

(c) What is the minimum selling price on the special order to produce net income of $5.16per ball