At the end of the year, a company offered to buy 4,060 units of a product from X Company for $11.00 each instead of the company's regular price of $17.00 each. The following income statement is for the 69,300 units of the product that X Company has already made and sold to its regular customers:

Sales		$1,178,100
Cost of goods sold		605,682
Gross margin		$572,418
Selling and administrative costs		173,943
Profit		$398,475

For the year, variable cost of goods sold were $456,687, and variable selling and administrative costs were $69,993. The special order product has some unique features that will require additional material costs of $0.86 per unit and the rental of special equipment for $5,000. 4. Profit on the special order would be