Broccoli Company produces and sells 40,000 packs of broccoli florets each year. The following information reflects a breakdown of its costs:

Cost Item	Costs per Pack	Total Costs
Variable production costs	$15	$600,000
Fixed production costs	$8	$320,000
Variable selling costs	$6	$240,000
Fixed selling and administrative costs	$3	$120,000
Total costs	$32	$1,280,000

Broccoli marks up its prices 40% over full costs. It has surplus capacity to produce 20,000 more packs. A Polish supermarket company has offered to purchase 12,000 packs of the product at a special price of $36 per pack. Broccoli will incur additional shipping and selling costs of $2 per pack to complete this order.

Required: (a) What will be the effect on Broccoli's operating income if it accepts this order? (b) Prepare a detailed analysis of the incremental costs and benefits.