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 120,000 units. Sales Cost of goods sold Selling and administrative expenses Net income Amount $4,680,000 3,582,000 513,400 $584,600 Fixed costs for the perlod were cost of goods sold $960,000, and selling and administrative expenses $271,000 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 $0.75 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, eg. 15.25. Enter negative amounts using either a negative sign preceding the numbereg.-45 or parentheses es (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