At the end of the year, a company offered to buy 4,530 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 69,400 units of the product that X Company has already made and sold to its regular customers:

Sales $1,179,800

Cost of goods sold 574,632

Gross margin $605,168

Selling and administrative costs 178,358

Profit $426,810

For the year, variable cost of goods sold were $416,400, and variable selling and administrative costs were $95,078. The special order product has some unique features that will require additional material costs of $0.79 per unit and the rental of special equipment for $5,000.

4. Profit on the special order would be