ThreePoint Sports Inc. manufactures basketballs for the Womens National Basketball Association (WNBA). For the fi rst 6 months of 2017, the company reported the following operating results while operating at 80% of plant capacity and producing 120,000 units. AmountSales $4,800,000Cost of goods sold 3,600,000Selling and administrative expenses 405,000Net 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 fi xed costs and expensesInstructions(a) Prepare an incremental analysis for the special order.(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 nonfi nancial factors should management consider in making its decision

(a)	Refer to Illustration 12-4 as well as textbook instructions
						Net Income		Show work or include formulas
				Reject	Accept	Increase
				Order	Order	(Decrease)
				b
				c
				d