ThreePoint Sports Inc. manufactures basketballs for the Womens 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 120,300 units.

		Amount
Sales		$4,812,000
Cost of goods sold		3,494,721
Selling and administrative expenses		492,021
Net income		$825,258

Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $243,000. In July, normally a slack manufacturing month, ThreePoint Sports receives a special order for 10,000basketballs at $29 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.

		Reject Order		Accept Order		Net Income Increase (Decrease)
Revenues		$		$		$
Cost of goods sold
Selling and administrative expenses
Net income		$		$		$