21 Toby Company currently manufactures and sells 1,000 units of a single product. The following data are per unit costs for 1,000 units: Direct materials Direct labour Factory overhead (30% variable) Selling expenses (50% variable) Administrative expenses (10% variable) Total per unit 2,400 960 1,800 900 840 6,900 Recently, Dobbie Company approached Toby Company about buying 100 units for 5,100 each. Currently, the model is sold to dealers for 7,800. Assume there is additional capacity for 60 more units and the company has to reduce regular customer sales by 40 units in order to contract the special order. There are selling expenses on only the sales to the regular customers. What is the net income if the special order of 100 units is accepted? 900,000 1,011,600 831,600 876,960