ABC Company reported the following while operating at 70% of its capacity. Sales (10,000 units) $500,000 Cost of Goods Sold 180,000 Gross Profit 320,000 Operating Expenses 100,000 Net Income 220,000 Variable costs were 80% of cost of goods sold and 50% of operating expenses. A foreign company wants to purchase 3,000 units at a special unit price of $25. Acceptance of the order will result in an additional $1,500 shipping costs, but no increase in other fixed costs.