Green Grow Inc. (GGI) manufactures lawn fertilizer. Because of the products very high quality, GGI often receives special orders from agricultural research groups. For each type of fertilizer sold, each bag is carefully filled to have the precise mix of components advertised for that type of fertilizer. GGIs operating capacity is 25,000 one-hundred-pound bags per month, and it currently is selling 23,000 bags manufactured in 23 batches of 1,000 bags each. The firm just received a request for a special order of 5,600 one-hundred-pound bags of fertilizer for $145,000 from APAC, a research organization. The production costs would be the same, but there would be no variable selling costs. Delivery and other packaging and distribution services would cause a one-time $3,200 cost for GGI. The special order would be processed in two batches of 2,800 bags each. (No incremental batch-level costs are anticipated. Most of the batch-level costs in this case are short-term fixed costs, such as salaries and depreciation.) The following information is provided about GGIs current operations:

Sales and production cost data for 23,000 bags, per bag:
Sales price	$	44
Variable manufacturing costs		15
Variable selling costs		5
Fixed manufacturing costs		14
Fixed marketing costs		6