Fairmount Travel Gear produces backpacks and sells them to vendors who sell them under their own label. The cost of one of its backpacks follows:

Materials $19.60
Labor 13.60
Variable overhead 6.60
Fixed overhead ($3,541,600 per year; 466,000 units per year) 7.60
Total $47.40

1. Riverside Discount Mart, a chain of low-price stores, has asked Fairmount to supply it with 35,000 backpacks for a special promotion, Riverside is planning.
2. Riverside has offered to pay Fairmount a unit price of $52 per pack. The regular selling price is $76.
3. The special order would require some modification to the basic model. These modifications would add $5.60 per unit in material cost, $3.10 per unit in labor cost, and $2.10 in variable overhead cost.
4. Although Fairmount has the capacity to produce the 35,000 units without affecting its regular production of 466,000 units, a one-time rental of special testing equipment to meet Riverside's requirements would be needed. The equipment rental would be $56,000 and would allow Fairmount to test up to 66,000 units.

a. Prepare a schedule to show the impact of filling the Riverside order on Fairmont's profits for the year.