Blossom Companys unit costs based on 100000 units are:

Variable costs	$75
Fixed costs	40

Blossom's normal unit selling price is $175. A special order from Astra International, an Indonesian firm, has been received for 5200 units at $140 per unit. Blossom would incur an additional variable cost of $2 per unit in shipping costs on the special order. The company has available production productive capacity to accept the order. The incremental profit (loss) from accepting the order would be

$(182000).

$327600.

$(119600).

$338000.