33. Rosewood Company is trying to decide whether to accept a special order for 4,000 units from Teak Corporation. Rosewood usually charges $50 per unit for its product, which includes $10 in direct materials, $15 in direct labor, $12 in variable overhead, and $8 in fixed overhead. The order from Teak Corporation would require modifications that would cost $7 per unit, but Teak is only willing to pay the normal $50 price per unit. Rosewood has enough production capacity to fill the special order in addition to its regular production.

Determine whether it would be financially beneficial to take the order, and calculate the net benefit.