ABC Company makes and sells 12,000 pairs of running shoes each year. The cost of making one pair of these shoes is

Direct material	$ 12
Variable manufacturing overhead	5
Direct labor	4
Fixed manufacturing overhead	7

The fixed overhead costs are unavoidable. ABC allocates fixed overhead costs based on its annual capacity of 15,000 pairs it is able to make. An overseas company recently offered to buy 2,000 pairs of shoes at $21 per pair. Regular customers buy shoes from ABC at $30 per pair. How much is incremental income if ABC accepts the special order? Should ABC accept? Use the incremental approach to justify your answer