The manufacturing capacity of Jordan Company's facilities is 30,000 units a year. A summary of operating results for last year follows:

A foreign distributor has offered to buy 15,000 units at $90 per unit next year . Jordan expects its regular sales next year to be 18,000 units . If Jordan accepts this offer and rejects some business from regular customers so as not to exceed capacity , what would be the total operating income next year ? (Assume that the total fixed costs would be the same no matter how many units are produced and sold .)

Sales (18,000 units @ $100) Variable Costs Contribution Margin Fixed Costs Operating Income $1,800,000 $990.000 $810,000 $495,000 $315,000