Sandhill Company supplies schools with floor mats to use in physical education classes. Sandhill has received a special order from a large school district to buy 720 mats at $45 each. Acceptance of the special order will not affect fixed costs but will result in $1,440 of shipping costs. For the first 6 months of 2022, the company reported the following operating results while operating at 80% capacity: Sales (120,000 units) $8,400,000 Cost of goods sold 5,040,000 Gross profit 3,360,000 Operating expenses 2,400,000 Net income $960,000 Cost of goods sold was 75% variable and 25% fixed; operating expenses were 70% variable and 30% fixed.