Sheridan Companys unit manufacturing costs are:

Variable costs	$65
Fixed costs	35

A special order for 1400 units has been received from Somair, a company in Niger. Sheridan has available productive capacity to fill the order. The unit price requested by Somair is $100. Sheridans normal unit selling price is $110. If the order is accepted, unit variable costs will increase by $2 for additional labeling and freight costs. If the special order is accepted, Sheridans incremental profit (loss) will be

$46200.

$(14000).

$63000.

$(2800).