Question: Ellington, Inc., which has excess capacity, received a special order for 4,100 units at a price of $16 per unit. Currently, production and sales are

Ellington, Inc., which has excess capacity, received a special order for 4,100 units at a price of $16 per unit. Currently, production and sales are anticipated to be 11,000 units without considering the special order. Budget information for the current year follows.

Sales $ 209,000
Less: Cost of goods sold 154,000
Gross margin $ 55,000

Cost of goods sold includes $22,000 of fixed manufacturing cost. If the special order is accepted, the company's income will:

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