Below is a variable costing income statement for Wilner Glass Company, a maker of bottles for the beverage industry. For the coming year, the company is considering hiring 3 additional sales representatives at $78,400 each for base salary plus 4 percent of their sales for commissions. The company anticipates that each sales representative will generate $883,000 of incremental sale.

Wilner Glass Company Income Statement For the Year Ending December 31, 2014
Sales					$20,120,000
Less:
	Variable cost of goods sold		$8,249,200
	Variable selling expense		4,225,200		12,474,400
Contribution margin					7,645,600
Less:
	Fixed production expense		2,584,100
	Fixed selling expense		1,788,400
	Fixed administrative expense		2,944,200		7,316,700
Net income					$328,900

Calculate the impact on profit of the proposed hiring decision. should the company hire the two additional sales representatives?