13-21 Relay Corporation manufactures..

13-21 Special Order Decision 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. Required By what amount would income before income taxes be increased or decreased as a result of the special order? (AICPA adapted)