X Company produces and sells 65,100 units of its regular product each year for $13.00 each. The following cost information relates to this production:

	Total	Per-Unit
Direct materials	$162,099	$2.49
Direct labor [all variable]	69,657	1.07
Variable overhead	211,575	3.25
Fixed overhead	128,247	1.97
Variable selling	91,140	1.40
Fixed selling	67,053	1.03

A company has offered to buy 4,060 units for $11.96 each. Because the special order product is slightly different than the regular product, direct material variable costs will increase by $0.20 per unit, and some special equipment will have to be rented at a cost of $13,000. 1. Profit on the special order is