Wildhorse 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 $4,590,000 $50.00 Cost of goods sold 3,213,000 35.00 Selling and administrative expenses 413,100 4.50 Net income $963,900 $10.50 Fixed costs for the period were cost of goods sold of $918,000, and selling and administrative expenses of $165,240. In July, normally a slack manufacturing month, Wildhorse receives a special order for 9,180 basketballs at $32.00 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.25 per unit because of shipping costs, but it would not increase fixed costs and expenses.