Near the end of 2020, X Company had produced and sold 60,800 units of its only product. Costs for these units were:

	Total	Per-Unit
Direct materials	$152,000	$2.50
Direct labor	79,040	1.30
Variable overhead	182,400	3.00
Fixed overhead	109,440	1.80
Variable selling and administration	71,136	1.17
Fixed selling and administration	66,880	1.10
Total	$660,896	$10.87

Just before the year ended, a company offered to buy 4,230 units for $13.81 each. X Company had the capacity to produce the additional 4,230 units, but because the special order product was slightly different than the regular product, direct material costs were expected to increase by $0.20 per unit, and some special equipment would have to be rented for a total of $17,000.

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