Pharoah Company manufactures cappuccino makers. For the first eight months of 2022, the company reported the following operating results while operating at 80% of plant capacity: Sales (560,000 units) $100,800,000 Cost of goods sold 60,480,000 Gross profit 40,320,000 Operating expenses 26,880,000 Net income $13,440,000 An analysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expenses are $35 per unit. In September, Pharoah Company receives a special order for 44,800 machines at $135 each from a major coffee shop franchise. Acceptance of the order would result in $11,200 of shipping costs but no increase in fixed expenses.