The Spartan Company has an annual plant capacity of 25,000 units. Predicted data on sales and costs are given below. Sales (20,000 units @ $50) Manufacturing costs: $1,000,000 Variable (materials, labor, and overhead) $40 per unit $30,000 Fixed overhead Selling and administrative expenses: Variable (sales commission-$1 per unit) Fixed $2 per unit $7,000 A special order has been received from outside for 4,000 units at a selling price of $45 each. This order will have no effect on regular sales. The usual sales commission on this order will be reduced by one-half. What is the incremental revenue? 180,000