Near the end of 2020, X Company had produced and sold 66,920 units of its only product. Costs for these units were:

	Total	Per-Unit
Direct materials	$100,340	$1.40
Direct labor	86,960	1.20
Variable overhead	173,950	2.69
Fixed overhead	120,440	1.60
Variable selling and administration	70,964	1.10
Fixed selling and administration	66,920	1.10
Total	$619,574	$9.09

Just before the year ended, a company offered to buy 4,240 units for $12.10 each. X Company had the capacity to produce the additional 4,240 units, but because the special order product was slightly different than the regular product, direct material costs were expected to increase to $1.85 per unit, and some special equipment would have to be rented for a total of $20,100.

4. What would profit have been on the special order?