Nora Manufacturers is approached by a customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The following per unit data apply for sales to regular customers:

Direct materials $1,600

Direct labour 1,100

Variable manufacturing support 1,300

Fixed manufacturing support 2,500

Total manufacturing costs $6,500

Markup (30%) 1,950

Targeted selling price $ 8,450

Nora Manufacturers has excess capacity. The change in operating profits if the one-time-only special order for 1,200 units is accepted at a selling price per unit of $4,800 by Nora Manufacturers is __________.

	a.	$960,000
	b.	$3,420,000
	c.	None of the answers.
	d.	$2,340,000
	e.	$10,140,000