Quick Company manufactures toasters. For the first eight months of 2020, the company reported the following operating results while operating at 75% of plant capacity: Sales (350,600 units) Cost of goods sold $4,371,400 2,497,400 Gross profit 1,874,000 Operating expenses 875,700 Net income $998,300 The cost of goods sold was 72% variable and 28% fixed. Operating expenses were 72% variable and 28% fixed. In September, Quick Company receives a special order for 23,690 toasters at $7 each from Ortiz Company of Mexico City. Accepting the order would result in $3,060 of shipping costs but no increase in fixed operating expenses.