As of December 1, 2021, X Company had produced and sold 63,500 units of its only product. The following is the company's December 1 Income Statement:

		Total	Per-Unit
Sales		$853,440	$13.44
Cost of goods sold		520,700	8.20
Gross profit		332,740	5.24
Selling & administrative costs		177,800	2.80
Profit		$154,940	$2.44

Analysis of cost of goods sold reveals that $127,000 of it was fixed; a similar analysis of selling & administrative costs reveals that $88,900 of it was variable.

On December 2, a company offered to buy 4,560 units for $12.14 each. Because the special order product was slightly different than the regular product, direct material costs were expected to increase by $0.25 per unit, and some special equipment would have to be rented for a total of $16,000.

What would profit have been on the special order?

If X Company had accepted the special order, it would have had to lower the selling price of its regular product to $12.94 per unit to prevent the loss of regular customers. This price reduction would have decreased company profits by