Question 8 ABC Company produces a single unit that it sells for $16 per unit. ABC has the capacity to produce 25,000 units of this product each month. ABC is currently selling 17,000 units each month. The costs associated with each unit are given below: direct materials direct labor variable overhead sales commissions packaging $2.30 $1.80 $1.20 $0.80 $1.00 $1.10 $8.20 $1.30 allocated fixed selling costs $0.90 distribution total variable cost allocated fixed overhead ABC Company has received a special order from a customer who wants to purchase 12,000 units at a reduced price of $12.50 per unit. The special order customer has agreed to provide their own label and pay shipping costs. Thus, there would be no sales commissions or distribution costs associated with the special order. However, the special order units will require an additional direct material cost of $1.25 per unit. Calculate the increase in company profits if ABC Company accepts the special order.