Crandle Manufacturers Inc. is approached by a potential customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:
Direct materials	$130
Direct labor	60
Manufacturing support	105
Marketing costs	95
Fixed costs:
Manufacturing support	175
Marketing costs	65
Total costs	630
Markup (50%)	315
Targeted selling price	$945

What is the change in operating profits if the one-time-only special order for 1,030 units is accepted for $550 a unit by Crandle?

1) $164,800 increase in operating profits

2) $164,170 increase in operating profits

3) $164,170 decrease in operating profits

4) $164,800 decrease in operating profits