As of December 1, 2021, X Company had produced and sold 64,700 units of its only product. The following is the company's December 1 Income Statement: Total Per-Unit Sales $720,345 $12.29 Cost of goods sold 459,000 7.63 Gross profit 263,142 4.30 133,760 2.10 Selling & administrative costs Profit $129,382 $2.20 Analysis of cost of goods sold reveals that $354,310 of it was variable; a similar analysis of selling & administrative costs reveals that $64,500 of it was fixed. On December 2, a company offered to buy 4,500 units for $10.51 each. Because the special order product was slightly different than the regular product, direct material costs were expected to decrease by $0.30 per unit, and some special equipment would have to be rented for a total of $17,000. What would profit have been on the special order