Cullumber Company's unit costs based on $100000$ units are:

Variable costs $$70$

Fixed costs $,30$

Cullumber's normal unit selling price is $$170.$ A special order from Astra International, an Indonesian firm, has been received for $4600$

units at $$145$ per unit. Cullumber would incur an additional variable cost of $$2$ per unit in shipping costs on the special order. The

company has available production productive capacity to accept the order. The incremental profit $($loss$)$ from accepting the order

would be

$$(115000).$

$$335800.$

$$345000.$

$$(197800).$