I do not understand the portion that says, accept order in the incremental analysis. Can anyone help please?

P21-1B Morello Inc. manufactures basketballs for the National Basketball Association (NBA). For the first 6 months of 2017, the company reported the following operating results while operating at 90% of plant capacity and producing 90,000 units. Sales Cost of goods sold Selling and administrative expenses Net income Amount $4,500,000 3,060,000 360,000 Per Unit $50 34 4 $12 Fixed costs for the period were cost of goods sold $900,000, and selling and administrative expenses $180,000. In July, normally a slack manufacturing month, Morello receives a special order for 10,000 basketballs at $30 each from the Chinese Basketbal Association (CBA). Acceptance of the order would increase variable selling and administrative expenses $0.50 per unit because of shipping costs but would not increase fixed costs and expenses. Instructions (a) Prepare an incremental analysis for the special order. (b) Should Morello Inc. accept the special order? Prob 21-1B RejectAccept Net Income Increase Order a) Revenues Cost of goods sold Selling & admin expenses Net income Order or Decrease 300,000 24,000 20,000 40,000 b) Accept? Yes