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

Direct materials $ 14

Direct labor 7

Overhead (40% variable) 15

Cost of manufacture 36

Desired markup (50%) 18

Target selling price 54

The above cost information is based on 10,700 units. A foreign distributor has offered to buy 2,700 units at a price of $40 per unit. This special order would not disturb regular sales. Variable shipping and other selling expenses would be an additional $1.20 per unit for the special order. If the special order is accepted, MNK's operating profits will increase by: