Pinky Company had the following results of operations for the past year:

Sales (20,000 units at $13.25)				$	266,000
Variable manufacturing costs	$	153,000
Fixed manufacturing costs		52,830
Selling and administrative expenses (all fixed)		43,680			(249,510)
Operating income				$	16,490

A company whose sales will not affect Pinky's market offers to buy 7,500 units at $8.00 per unit. In addition to existing variable costs of $7.65 per unit, selling these units would add a $0.30 selling cost for shipping fees. Pinky's annual production capacity is 28,600 units. If Pinky accepts this additional business, the special order will yield a:

		$43,510 loss.
		$375 profit.
		$2625 profit.
		$1,200 loss.
		$200 loss.