Dogg Co. sells product P at a price of $40 a unit. The per-unit cost data are: direct materials $8 (variable), direct labour $10 (variable), and overhead $12 (25% fixed and 75% variable). Dogg has sufficient capacity to accept a special order for 40,000 units just received. Selling costs associated with this order would be $3 per unit. At a selling price of $33 per unit, the operating income will:
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