Carney Company manufactures cappuccino makers. For the first eight months of 2022, the company reported the following operating results while operating at 80% of plant capacity:
Sales (500,000 units)
Cost of goods sold
Gross profit
Operating expenses
Net income
$90,000,000
54.000.000
36,000,000
24,000,000
$12,000,000
An analysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expenses are $35 per unit.
In September, Carney Company receives a special order for 40,000 machines at $135 each from a major coffee shop franchise.
Acceptance of the order would result in $10,000 of shipping costs but no increase in fixed expenses.

Prepare an incremental analysis for the special order.