37. Special Order Decision with Idle Capacity and at Full Capacity. The following quarterly financial data are for Pneumatic, Inc., a maker of compressors. On average, Pneumatic makes 20,000 compressors each quarter. Total Quarterly Data at 20,000 Per Unit Compressors Sales revenue $300 $6,000,000 Variable costs 100 2,000,000 Contribution margin $200 $4,000,000 Fixed costs 3,500,000 Profit $ 500,000 Pneumatic received an offer from a one-time customer to purchase 5,000 compressors this coming quarter for $275 per unit. Pneumatic can produce up to 30,000 units a quarter, so the special order would not affect regular customer sales. Variable costs per unit will remain at $100. This special order will have no effect on fixed costs