At the end of the year, a company offered to buy 4,110 units of a product from X Company for $11.00 each instead of the company's regular price of $19.00 each. The following income statement is for the 61,600 units of the product that X Company has already made and sold to its regular customers:

Sales		$1,170,400
Cost of goods sold		530,992
Gross margin		$639,408
Selling and administrative costs		161,392
Profit		$478,016

#4 For the year, fixed cost of goods sold were $134,904, and fixed selling and administrative costs were $79,464. The special order product has some unique features that will require additional material costs of $0.85 per unit and the rental of special equipment for $2,000. 4. Profit on the special order would be