onbeam Company manufactures toasters. For the first 8 months of 2020, the company reported the following operating results while operating at 75% of plant capacity:

Sales (341,600 units)		$4,372,000
Cost of goods sold		2,597,760
Gross profit		1,774,240
Operating expenses		836,220
Net income		$938,020

Cost of goods sold was 70% variable and 30% fixed; operating expenses were 80% variable and 20% fixed. In September, Moonbeam receives a special order for 21,800 toasters at $7.80 each from Luna Company of Ciudad Juarez. Acceptance of the order would result in an additional $3,100 of shipping costs but no increase in fixed costs.