Cecil Incorporated provided the following information regarding its only product Sale price per unit $50.00 Direct materials used $161,000 Direct labor incurred $189,000 Variable manufacturing overhead $124,000 Variable selling and administrative expenses $70,000 Fixed manufacturing overhead $65,000 Fixed selling and administrative expenses $12,000 21,000 Units produced and sold Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 5,100 units at a sale price of $45 per product? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.)