Markson Company had the following results of operations for the past year: ...

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Accounting

Markson Company had the following results of operations for the past year:

Sales (8,000 units at $20.50) $164,000
Variable manufacturing costs $88,000
Fixed manufacturing costs 15,500
Variable selling and administrative expenses 14,000
Fixed selling and administrative expenses 20,500 (138,000)
Operating income $26,000

A foreign company whose sales will not affect Markson's market offers to buy 2,000 units at $14.75 per unit. In addition to variable manufacturing costs, selling these units would increase fixed overhead by $1,650 for the purchase of special tools. If Markson accepts this additional business, its profits will:

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