Variable costs and fixed costs for the current activity level of a manufacturer is as follows:

Production costs

Variable costs:

Manufacturing:

Direct labour

$375 000

Direct material

$262 500

Marketing

$187 500

Total variable costs

$825 000

Fixed costs:

Manufacturing

$275 000

Marketing

$175 000

Total fixed costs

$450 000

Total costs

$1 275 000

Variable cost per unit

$110

Fixed cost per unit

$60

Average unit cost

$170

Current monthly production is 7,500 units. The firm has just received a special one-time order for 2,538 products at $128 per unit. For this particular offer, no variable marketing costs will be incurred.

What is the contribution to profit from accepting the special order?