Stotinki Company had the following unit costs:

Direct materials $24 Direct labour 8 Variable manufacturing overhead 10 Fixed manufacturing overhead (allocated) 18

A one-time customer has offered to buy 2,000 units at a special price of $48 per unit. Assume that sufficient unused production capacity exists to produce the order and no regular customers will be affected by the order.

Refer to Stotinki Company. How much additional profit (loss) will be generated by accepting the special order?

	$84,000 loss
	$24,000 loss
	$12,000 profit
	$96,000 profit