Bluebird Manufacturing has recelved a special one$-$time order for $16,000$ bird feeders at $$4\mathrm{.}00$ per unit. Bluebird currently produces and sells $75,000$ units at $$8\mathrm{.}00$ each. This level represents $80\%$ of its capacity. Production costs for these units are $$4\mathrm{.}50$ per unit, which includes $$3\mathrm{.}25$ of varlable costs and $$2\mathrm{.}25$ of fixed costs. If the speclal offer is accepted, there will be no incremental fixed cost. If Bluebird accepts this additional business, the effect on income will be: