Bramble Manufacturing has an annual capacity of 80,200 units per year. Currently, the company is making and selling 78,000 units a year. The normal sales price is $105 per unit, variable costs are $65 per unit, and total fixed expenses are $2,000,000. An out-of-state distributor has offered to buy 5,900 units at $70 per unit. Bramble's cost structure should not change as a result of this special order. By how much will Bramble's income change if the company accepts this order?

Bramble net income will increase ?decrease? by $58500? if it accepts the special order.