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The manufacturing capacity of Dalton Company is 3 0 , 0 0 0 units a year. A summary of the company's operating results from last

The manufacturing capacity of Dalton Company is 30,000 units a year. A summary of the company's operating results from last year are provided below:Sales (18,000 units @ $100)Variable CostsContribution MarginFixed CostsOperating Income$1,800,000990.000$810,000495,000$315,000A foreign distributor has just requested to buy 15,000 units at $80 per unit next year. Dalton expects its regular sales next year will be 18,000 units. If Dalton accepts this offer and rejects some business from regular customers, so as not to exceed its production capacity, what would be the company's total operating income next year?

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