At the end of the year, a company offered to buy 4,770 units of a product from X Company for $12.00 each instead of the company's regular price of $18.00 each. The following income statement is for the 65,500 units of the product that X Company has already made and sold to its regular customers:

Sales $1,179,000 Cost of goods sold 598,015 Gross margin $580,985 Selling and administrative costs 161,130 Profit $419,855

For the year, fixed cost of goods sold were $148,030, and fixed selling and administrative costs were $80,565. The special order product has some unique features that will require additional material costs of $0.71 per unit and the rental of special equipment for $5,000.

4. Profit on the special order would be

A: $5,776 B: $7,681 C: $10,216 D: $13,588 E: $18,072 F: $24,035