1. Steve Inc. manufactures skateboards. For 2020, the company reported the following operating results while operating at 80% of plant capacity:

Sales (120,000 units)$6,000,000

Cost of goods sold3,600,000

Gross profit2,400,000

Operating expenses1,800,000

Net income$600,000

An analysis of costs and expenses reveals that variable cost of goods sold is $18.50 per unit and variable operating expenses are $10 per unit.

In September, Steve Inc. received a special order for 3,500 skateboards at $32 each from a major sports shop franchise. Acceptance of the order would result in $3,000 of shipping costs but no increase in fixed expenses.

What is the financial impact of taking the order?

Do not put $ or commas in your answer.