A customer has submitted an order for 4,000 units of a product. The customer is willing to pay $26.60 per unit. Costs are: Direct materials $2.40 Direct labor 7.70 Variable mfg. overhead 6.80 8.90 Fixed mfg. overhead The product will require changes that increase variable costs by $3 each. A certain machine will need to be purchased for the order that costs $23,000, and will have no further use after the order is produced. What will be the effect on the company's net operating income if the order is accepted? ($31,800) $3,200 $3,800 ($48,400)