Calla Company produces skateboards that sell for $65 per unit. The company currently has the capacity to produce 90,000 skateboards per year, but is selling 80,400 skateboards per year. Annual costs for 80,400 skateboards follow.

A new retail store has offered to buy 9,600 of its skateboards for $60 per unit. The store is in a different market from Calla's regular customers and would not affect regular sales. A study of its costs in anticipation of this additional business reveals the following:

40 percent of overhead is fixed at any production level from 80,400 units to 90,000 units; the remaining 60% of annual overhead costs are variable with respect to volume.

Selling expenses are 60% variable with respect to number of units sold, and the other 40% of selling expenses are fixed.

Administrative expenses would increase by a $970 fixed amount.

(Do not round your intermediate calculation round your cost and expenses values to nearest whole decimal places.)