What is the effect if the company accepts the special order?

A company makes soccer balls and shows the costs of production below. Another company that exports all of its products has put forth an offer to purchase soccer balls at $18 each. Production can be spread over 3 months with no interference in other production needs and requiring no overtime.

Monthly capacity	12,500 soccer balls
Current monthly sales	10,000 soccer balls
Normal Selling Price	$30 per soccer ball
Manufacturing Costs
Variable Costs	$12,50 per soccer ball
Fixed Costs	$7.50 per soccer ball

		The company will generate $62,000 less in pre-tax profit.
		The company will generate $90,000 more in pre-tax profit.
		The company will generate $35,500 less pre-tax profit.
		The company will generate $27,500 in pre-tax profit.