The MNK Company has gathered the following information for a unit of its most popular product: Direct materials $ 8.20 Direct labor 4.10 Overhead (40% variable) 6.10 Cost of manufacture 18.40 Desired markup (50%) 9.20 Target selling price 27.60 The above cost information is based on 4,000 units. A foreign distributor has offered to buy 1,000 units at a price of $22.60 per unit. This special order would not disturb regular sales. Variable shipping and other selling expenses would be an additional $2.10 per unit for the special order. If the special order is accepted, MNK's operating profits will increase by: 4200 2100 3360 5760 7860