AB Inc. currently produces a product with the following cost characteristics:

Selling price	$100
Variable costs production	36
Variable costs S&A	19
Total fixed costs	$971835
Plant capacity	41464
Current product/sales volume	35290

A customer approaches AB Inc. for a special one-time order to purchase 10246 units at a special price of $66 per unit. No variable selling and administrative costs would be incurred on this special order.

What would be the incremental income to AB Inc. if it were to accept this special order?

Select one:

a. $-70534

b. $124140

c. $492996

d. $307380