Whispering Winds Inc. manufactures two electronic products, widgets and gadgets, and has a capacity of 1,500 machine hours. Prices and costs for each product are as follows:

		Widget		Gadget
Selling price per unit		$255		$335
Variable costs per unit
Direct materials		35		40
Other direct costs		15		17
Variable Manufacturing overhead costs*		35		49

* Variable manufacturing overhead costs are applied at a rate of $45 per machine hour. Paver Industries, a potential client, has offered $254 per unit to Whispering Winds for 254 special units. These 254 units would incur the following production costs and time:

Direct materials		$8,756
Other direct costs		$3,500
Machine hours		230

Assume that Whispering Winds is actually operating at 95% of full capacity, and additional machines can be rented at a cost of $35,500 to produce Pavers special order. If the special order is accepted, calculate its effect on Whispering Windss profit.