| Sales |
$ 153,000 |
| Variable expenses |
48,600
|
| Contribution margin |
104,400 |
| Fixed expenses |
22,800
|
| Net operating income |
$ 81,600
|
|
There were no beginning or ending inventories. The company produced and sold 3,000 units during the month.
|
The company has an opportunity to secure a special order of 980 units if it is willing to drop the selling price on these units to $49. Costs of securing the special order would be $1,360. The special order would not affect the company's regular sales. If the special order is accepted, the company's overall net operating income will: (Do not round intermediate calculations.)