ThreePoint Sports Inc. manufactures basketballs for the Women's National Basketball Association $($WNBA$).$ For the first $6$ months of $2022,$ the company reported the following operating results while operating at $80\%$ of plant capacity and producing $120,000$ units.

$\backslash$table$[[,$Amount$],[$Sales$,$$$4,800,000$

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 $$28$ each from the $-$ Greek Basketball Association $($GBA$).$ Acceptance of the order would increase variable selling and administrative expenses $$0\mathrm{.}75$ 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. $($Round all per unit computations to $2$ decimal places, e$.$g$.15\mathrm{.}25.$ Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$