ThreePoint Sports Inc. manufactures basketballs for the Women's National Basket-ball Association (WNBA). For the first 6 months of 2017, the company reported the following operating results while operating at 80% of plant capacity and producing 120,000 units.

Amount
Sales	$4,800,000
Cost of goods sold	3,600,000
Selling and administrative expenses	405,000
Net income	$795,000

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 $0.75 per unit because of shipping costs but would not increase fixed costs and expenses.

Instructions (a) Prepare an incremental analysis for the special order. (a) NI increase $30,000 (b) Should ThreePoint Sports Inc. accept the special order? Explain your answer. (c) What is the minimum selling price on the special order to produce net income of $5.00 per ball? (d) What nonfinancial factors should management consider in making its decision?