Relay Corporation manufactures batons. Relay can manufacture 300,000 batons a year at a variable cost of \(\$ 750,000\) and a fixed cost of \(\$ 450,000\). Based on Relay's predictions, 240,000 batons will be sold at the regular price of \(\$ 5.00\) each. In addition, a special order was placed for 60,000 batons to be sold at a \(40 \%\) discount off the regular price.

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By what amount would income before income taxes be increased or decreased as a result of the special order?