At the end of the year, a company offered to buy 4,590 units of a product from X Company for $11.00 each instead of the company's regular price of $18.00 each. The following functional income statement is for the 67,700 units of the product that X Company has already made and sold to its regular customers:

Sales		$1,218,600
Cost of goods sold		607,946
Gross margin		$610,654
Selling and administrative costs		152,325
Profit		$458,329

Fixed cost of goods sold for the year was $135,400, and fixed selling and administrative costs were $76,501. The special order product has some unique features that will require additional material costs of $0.80 per unit and the rental of special equipment for $4,000.

6. Assume the following fact: regular variable selling and administrative costs include sales commissions equal to 2% of sales, but there will be no sales commissions on the special order. This will cause the special order profit to increase by