The Minton Company has gathered the following information for a unit of its most popular product:

The above cost information is based on 5,100 units. A foreign distributor has offered to buy 2,100 units at a price of $24 per unit. This special order would not disturb regular sales. Variable shipping and other selling expenses would be an additional $1 per unit for the special order. If the special order is accepted, Minton's operating profits will increase by:

Direct materials Direct labor Overhead (40% varlable) Cost to manufacture Desired markup (50%) Target selling price 12 20 10 $30