As of December 1, 2021, X Company had produced and sold 69,300 units of its only product. The following is the company's December 1 Income Statement:

		Total	Per-Unit
Sales		$882,882	$12.74
Cost of goods sold		547,470	7.90
Gross profit		335,412	4.84
Selling & administrative costs		152,460	2.20
Profit		$182,952	$2.64

Analysis of cost of goods sold reveals that $422,730 of it was variable; a similar analysis of selling & administrative costs reveals that $83,160 of it was fixed.

On December 2, a company offered to buy 4,130 units for $11.44 each. Because the special order product was slightly different than the regular product, direct material costs were expected to decrease by $0.15 per unit, and some special equipment would have to be rented for a total of $18,000.

4. What would profit have been on the special order?