Sunland Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2025, the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units. Sales Cost of goods sold Selling and administrative expenses Net income Amount (a) & (b) $4,537,200 3,570,084 487,442 $479,674 Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $257,000. In July, normally a slack manufacturing month, Sunland Sports receives a special order for 10,000 basketballs at $30 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.77 per unit because of shipping costs but would not increase fixed costs and expenses. (a) Prepare an incremental analysis for the special order. (Round all per unit computations to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Reject Order Accept Order MacBook Air Net Income Increase (Decrease)