Differential costs: Special order. Assume Road-Runner Shoes has a plant capacity that can produce 3,000 units per week (each unit is a pair of shoes). Its predicted operations for the week follow:...

Differential costs: Special order. Assume Road-Runner Shoes has a plant capacity that can produce 3,000 units per week (each unit is a pair of shoes). Its predicted operations for the week follow:

Should Road-Runner accept a special order for 400 units at a selling price of $30 each?

Assume these units are subject to half the usual sales commission rate per unit, and assume no effect on regular sales at regular prices. How will the decision affect the company’s operating profit?