Cecil Incorporated provided the following information regarding its only product Sale price per unit Direct materials used Direct labor incurred Variable manufacturing overhead Variable selling and administrative expenses Foxed manufacturing overhead Fixed selling and administrative expenses Units produced and sold Assume no beginning inventory $50 $163,000 $187,000 $120,000 $72,000 $65,000 $12,000 20,000 Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 1,000 units at a sale price of $46 per product? The 1,000 units would not require any variable selling and administrative expenses. (NOTE Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.)