Reggie Corporation Manufactures a Single Product with the Following Unit

Reggie Corporation manufactures a single product with the following unit costs for 1,000 units:
$$\begin{array} { l r } \text { Direct materials } & \$ 2,400 \\\text { Direct labour } & 960 \\\text { Factory overhead (30\% variable) } & 1,800 \\\text { Selling expenses (50\% variable) } & 900 \\\text { Administrative expenses (10\% variable) } & \$ 80 \\\text { Total per unit } & \$ 6,900\end{array}$$ Recently,a company approached Reggie Corporation about buying 100 units for $5,100 each.Currently,the models are sold to dealers for $7,800.Reggie Corporation's capacity is sufficient to produce the extra 100 units.No additional selling expenses would be incurred on the special order.
-Refer to the figure.Assume there is additional capacity for 60 more units and the firm has to reduce regular customer sales by 40 units in order to contract the special order.There are selling expenses on only the sales to the regular customers.What is the net income if the special order of 100 units is accepted?

A) $831,960
B) $876,960
C) $900,000
D) $1,011,600