ShurShot Sports Inc. manufactures basketballs for the National Basketball Association (NBA). For the first 6 months of 2014, the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units.
| Amount | |||
| Sales | $4,776,000 | ||
| Cost of goods sold | 3,760,230 | ||
| Selling and administrative expenses | 403,572 | ||
| Net income | $612,198 |
Fixed costs for the period were cost of goods sold $1,079,700, and selling and administrative expenses $201,786.
In July, normally a slack manufacturing month, ShurShot Sports receives a special order for 10,400 basketballs at $29 each from the Greek Basketball Association (GBA). Acceptance of the order would increase variable selling and administrative expenses $0.49 per unit because of shipping costs but would not increase fixed costs and expenses.
Prepare an incremental analysis for the special order.