Baden Company manufactures a product with a unit variable cost of $100 and a unit sales price of $176. Fixed manufacturing costs were $480,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 1,000 units at $140 each in a foreign market which would not affect its present sales. An additional one time cost of $48,000 will be incurred as a result of this order. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows: