why is this sell or process, and not accept or reject??

Prepare incremental analysis for special order decision and identify non-financial factors in decision. P7.34 A(LO2 2) Pro Sports Inc. manufactures basketballs for professional basketball associations. For the first six months of 2022 , the company reported the following operating results while operating at 90% of plant capacity: Fixed costs for mw penoa were cost of goods sold of $900,000, and selling and administrative enpenser of s102,000, In July, normally a slack manufacturing month, Pro Sports receives a special order for 9,000 basketballs at $35 each from the Italian Basketball Association. Acoepting the order would inerease variable selling and administrative expenses by 80.50 per unit because of shipping costs, but if would not increase fixed costs and expenses. Instructions a. Frepare an incremental anabyis for the special order. 7. Incremental income: 520.700