A company contemplating the acceptance of a special order has the following unit cost behavior, based on 10,000 units:

Direct materials	$4
Direct labor	10
Variable overhead	8
Fixed overhead	6

A foreign company wants to purchase 2,000 units at a special unit price of $25. The normal price per unit is $40. In addition, a special stamping machine will have to be purchased for $4,000 in order to stamp the foreign company