Brockton Manufacturing has an opportunity to export $1,500$ units of its product to a foreign country. The current selling price is $$168,$ but the special order will be sold at a unit price of $$122.$ This special order will not affect its current sales, all of which are domestic. Freight and shipping costs of $$12$ per unit would be incurred on the foreign order. Current variable manufacturing costs are $$48$ per unit manufactured, and variable selling and administrative costs are $$31$ per unit sold. Included in variable selling expenses is a sales commission of $$3$ per unit, which would not apply to the foreign order. Fixed manufacturing costs are $$168,000$ per year and fixed selling and administrative expenses are $$153,000$ per year.

Required:

The company now manufactures and sells $6,000$ units per year. Acceptance of this special order would not cause the company to exceed its capacity. What is the effect on profits if the special order is taken?