ShurShot Sports Inc. manufactures basketballs for the National Basketball Asso

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 119400 units.

Fixed costs for the period were cost of goods sold $1079700 and selling and administrative expenses $201786. In July normally a slack manufacturing month ShurShot Sports receives a special order for 10400 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.