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The following cost per unit relate to the lawn mower division of a mowing company and was based upon production of 1,000 units with capacity is 1,200 units:

Variable Product Costs

Direct material s $100

Direct labor $90

Variable factory overhead $50

Fixed Factory Overhead

Depreciation $25

Property Taxes $8

Factory Guards $15

General and Administrative Expenses

Variable selling expense $80

Fixed Administrative Expense $22

Total Cost $390

A lawn mower sells for $500. A salesperson has bought in a special order for 300 mowers at $400 each..

How much will profits increase if the special order is accepted and the company cannot exceed capacity?

$1,000

$6,000

$24,000

$33,600

$48,000