Winter Grow Inc. manufactures a range of heat mats. The production information for its standard heat mat is follows: Production Information for Standard Heat Mat Production Information Amount 25,000 Monthly production capacity units 18,000 Current level of production units Normal selling price per unit $23 per unit Variable manufacturing costs $5 per unit Variable selling and administrative $2 per unit expenses Fixed manufacturing costs (allocated) $4 per unit Fixed selling and administrative expenses (allocated) $2 per unit During current month, the company received an offer to sell 5,000 lights to an exporter for $13 per unit. The variable selling and administrative expenses per unit will be reduced by $1 as this is a one-off offer and some of the selling expenses would not be payable on this offer. Acceptance of this order does not affect the pricing policy in the domestic market. How much would be the profit or loss from the acceptance of this offer? $75,000 profit $35,000 profit $35,000 loss $40,000 loss