14. Montoya Enterprises produces a sword that sells for $200. Although the company's production capacity is 3,400 swords per year, only 2,500 swords are currently being produced and sold. Humperdinck Corporation has offered to purchase 500 swords as a one-time special purchase at a price of $160 per sword. If the special order is accepted, Montoya Enterprises will have to incur additional fixed costs of $1,500 due to additional set-ups.

At Montoyas current level of production (2,500 swords), the Montoya Enterprises incurs the following costs:

Direct materials $220,000

Direct labor $100,000

Variable factory overhead $ 60,000

Fixed factory overhead $ 70,000

What will be the impact on Montoyas Enterprises income if the special order is accepted?