Good Home Company manufactures cappuccino makers. For the first ten months of

$2012,$ the company reported the following operating results while operating at $80\%$ of

plant capacity:

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 November, Good Home Company receives a special order for $30,000$ machines at

$$135$ each from a major coffee shop franchise. Acceptance of the order would result

in $$10,000$ of shipping costs but no increase in fixed expenses.