Oriole hs of 2022. Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first the company reported the following operating results while operating at 80% of plant capacity and producing 120,100 s. Sales Cost of goods sold Selling and administrative expenses Net income Amount $4,804,000 3,503,718 447,783 $852,499 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $228,000. In July, normally a slack manufacturing month, Oriole Sports receives a special order for 10,000 basketballs at $27 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.