Cucumber Company produces and sells 45,000 jars of pickles each year. The following information reflects a breakdown of its costs:

Cost Item	Costs per Jar	Total Costs
Variable production costs	$11	$495,000
Fixed production costs	$8	$360,000
Variable selling costs	$5	$225,000
Fixed selling and administrative costs	$3	$135,000
Total costs	$27	$1,215,000

Cucumber marks up its prices 40% over full costs. It has surplus capacity to produce 15,000 more jars. A Belgian supermarket company has offered to purchase 10,000 jars of the product at a special price of $30 per jar. Cucumber will incur additional shipping and selling costs of $1.50 per jar to complete this order.

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