Sheridan 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: 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, Sheridan Company receives a special order for 45,600 machines at $135 each from a major coffee shop franchise. Acceptance of the order would result in $11,400 of shipping costs but no increase in fixed expenses