Brittany Furniture manufactures two products, pillows and cushions, from a joint process. Pillows are allocated $7,000 of the total joint costs of $30,000. There are 2,600 pillows produced and 2,600 cushions produced each year. Pillows can be sold at the split-off point for $10 per unit, or they can be processed further into a deluxe pillow for additional processing costs of $8,300 and sold for $20 for each deluxe pillow. If the pillows are processed further and made into deluxe pillows, the effect on operating income would be