need help with net income/decrease.

please provide formula

ThreePoint Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2020, the company reported the following operating results while operating at 80% of plant capacity and producing 120,100 units. 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, ThreePoint 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. Reject Order Accept Order Net Income Increase (Decrease) Revenues $ $ 270000 $ 2118001 Cost of goods sold Selling and administrative expenses Net income 25600 0 $ 32600 $ 3200 (b) Should ThreePoint Sports Inc, accept the special order? Yes