A customer has asked Twiner Corporation to supply 5000 units of product D05.with some modifications for $40.20 each. The normal selling price of this product is $52.80 each the normal unit product cost of product D05 is computed as follows Direct material____________$12.70 Direct labor_________________6.10 Variable manufacturing overhead___8.70 Fixed manufacturing overhead______7.70 Unit product cost_____________$35.20 Direct labor is variable cost the special order would have no effect on the company total fixed manufacturing costs. The customer would do some modification made to product D05 that would increase the product variable cost by $3.50 per unit that would require a one time investment of $23,000 in special moulds that would have no salvage value. this special order would have no effect on the company ' other sales .The company has spare capacity for producing the special order Required Determine the company total net operating income of accepting the special order