Markson Company had the following results of operations for the past year: Sales (8,000 units at $19.50) $156,000 Variable manufacturing costs $84,000 Fixed manufacturing costs 14,500 Variable selling and administrative expenses 10,000 Fixed selling and administrative expenses 19,500 (128,000) Operating income $28,000 A foreign company whose sales will not affect Markson's market offers to buy 2,000 units at $13.25 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $1,550 for the purchase of special tools. If Markson accepts this additional business, its profits will: