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 119,400 units. Amount Sales Cost of goods sold Selling and administrative expenses Net income $4.776.000 3.509,190 513,516 $753.294 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $258,000. 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 $0.73 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. 1525. Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Reject Order Accept Order Net Income Increase (Decrease) Revenues $ $ 270000 270000 Cost of goods sold 213500 (213500) Selling and administrative expenses 0 28700 1 (28700) Net income $ S 27800 $ 27800 Your answer is incorrect. What is the minimum selling price on the special order to produce net income of $5.12 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $