Brilliant, Inc. reported the following results from the sale of 22,000 units of IT-54: Sales $534, 000 Variable manufacturing costs 264, 000 Fixed manufacturing costs 110 , 000 Variable selling costs 52 , 400 Fixed administrative costs 35, 600 Extra Company has offered to purchase 3,000 IT-54s at $16 each. Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the "full cost" of production is $17. Which of the following correctly notes the change in income if the special order is accepted