Tobitzu TV produces wall mounts for flat panel television sets. The forecasted i

Tobitzu TV produces wall mounts for flat panel television sets. The forecasted income statement for 2009 is as follows:TOBITZU TVBudgeted Income StatementFor the Year 2009Sales ($43 per unit) $4300000Cost of good sold ($32 per unit) (3200000)Gross profit 1100000Selling expenses ($2 per unit) (200000)Net income $900000Additional Information(1) Of the production costs and selling expenses $600000 and $100000 respectively are fixed. (2) Tobitzu TV received a special order from a hospital supply company offering to buy 15500 wall mounts for $28. If it accepts the order there will be no additional selling expenses and there is currently sufficient excess capacity to fill the order. The companys sales manager argues for rejecting the order because we are not in the business of paying $32 to make a product to sell for $28.Calculate the net benefit (cost) of accepting the special order.