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X Company produces 67,700 units of its regular product each year and sells each one for $14.00. The following cost information is available: Total Per-Unit

X Company produces 67,700 units of its regular product each year and sells each one for $14.00. The following cost information is available:

Total Per-Unit
Direct materials $154,356 $2.28
Direct labor 123,891 1.83
Variable overhead 199,715 2.95
Fixed overhead 137,431 2.03
Variable selling 89,364 1.32
Fixed selling 68,377 1.01
Total $773,134 $11.42

A company has offered to buy 4,070 units for $13.71 each. Because the special order product is slightly different than the regular product, direct material costs will increase to $2.48 per unit, and some special equipment will have to be rented for a total of $13,000.

Question: What would profit on the special order be?

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