Coroid Manufacturers Inc. is approached by a Euoropean customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. THe special one-time only order offers 1,000 units at $540 per unit. The company has a capacity to produce 2,000 units. Current production and sales are 1,200 units to the domestic customers. The company normally charges $700 per unit. All fixed cost will not be affected if the special order is filled.

The following per unit data apply for sales to regular customers:

Variable Costs:
Direct Materials	$120
Direct Labor	60
Manufacturing Support	105
Shipping Costs	45
Fixed Costs:
Manufacturing Support	135
Marketing Costs	45
Total Costs	510
Markup (50%)	255
Targeted Selling Price	$765

1. What is the change in operating profits if the one-time-only special order for 1,000 units is accepted for $540 a unit by Coroid? (HINT: The answer is $136,000 increase in operating profits, but I need work to support this)