Cullumber Company supplies schools with floor mats to use in physical education classes. Cullumber has received a special order from a large school district to buy 504 mats at $45 each. Acceptance of the special order will not affect fixed costs but will result in $1,008 of shipping costs. For the first 6 months of 2022, the company reported the following operating results while operating at 80% capacity: Sales (84,000 units) $5,880,000 Cost of goods sold 3,528,000 Gross profit 2,352,000 Operating expenses 1,680,000 Net income $672,000 Cost of goods sold was 75% variable and 25% fixed; operating expenses were 70% variable and 30% fixed.