Swifty Company manufactures outdoor fireplaces. For the first 9 months of 2020, the company reported the following operating results while operating at 80% of plant capacity: Sales (77,000 units) $6,776,000 Cost of goods sold 5,005,000 Gross profit 1,771,000 Operating expenses 770,000 Net income $1,001,000 Cost of goods sold was 80% variable and 20% fixed; operating expenses were 70% variable and 30% fixed. In October, Swifty Company receives a special order for 4,000 fireplaces at $62 each from Langston's Landscape Company. Acceptance of the order would result in an additional $7,100 of shipping costs but no increase in fixed operating expenses.