Per Unit
Sales price	$	40.50
Direct materials		9.00
Direct labor		6.00
Variable manufacturing overhead		5.00
Fixed manufacturing overhead		5.00
Total manufacturing cost	$	25.00

Suppose that Ironwood has been approached about producing a special order for 1,700 units of custom CV sunglasses for a new semiprofessional volleyball league. All units in the special order would be produced in the leagues signature colors with a specially designed logo emblem attached to the side of the glasses. The league has offered to pay $34.00 per unit in the special order. Additional costs for the special order total $3.00 per unit for mixing the special frame color and purchasing the emblem with the leagues logo that will be attached to the glasses.

Assume Ironwood has the idle capacity necessary to accommodate the special order. Calculate the additional contribution margin Ironwood would make by accepting the special order.