Blossom Company manufactures cappuccino makers. For the first eight months of 2022, the company reported the following operating results while operating at 80% of plant capacity:

Sales (510,000 units)		$91,800,000
Cost of goods sold		55,080,000
Gross profit		36,720,000
Operating expenses		24,480,000
Net income		$12,240,000

An analysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expenses are $35 per unit. In September, Blossom Company receives a special order for 40,800 machines at $135 each from a major coffee shop franchise. Acceptance of the order would result in $10,200 of shipping costs but no increase in fixed expenses.