A company makes a single product that it normally sells for $$\frac{67}{?}$ unit. It has the

capacity to produce $100,000$ units per year, but currently produces only

$70,000.$ Per$-$unit costs associated with the product at an annual production

level of $70,000$ are below:

A foreign distributor wants to buy $5,000$ units and has offered to pay $$47$ each.

Additional information:

If the company accepts this order, it would incur $$9,000$ in additional legal

costs to comply with export regulations.

No selling costs would be incurred for this order.

What would be the total financial impact of accepting this offer?

$($Make sure to calculate the total impact, not the per$-$unit amount. Use a negative

number to indicate a decrease in cash flows.$)$