Vaughn Inc. manufactures basketballs for professional basketball associations. For the first six months of 2022, the company reported the following operating results while operating at 90% of plant capacity: Amount Per Unit Sales $4,406,400 $51.00 Cost of goods sold 2,937,600 34.00 Selling and administrative expenses 328,320 3.80 Net income $1,140,480 $13.20 Fixed costs for the period were cost of goods sold of $864,000, and selling and administrative expenses of $155,520. In July, normally a slack manufacturing month, Vaughn receives a special order for 8,640 basketballs at $32.00 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $1.00 per unit because of shipping costs, but it would not increase fixed costs and expenses. Prepare an incremental analysis for the special order. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Incremental revenue $ Incremental cost: Variable COGS $ Variable S&A Additional S&A Incremental income $ Should Vaughn Inc. accept the special order? Vaughn Inc. should the special order. What is the minimum selling price on the special order to produce net income of $5.00 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price $