Data for one of the Shepard Company products is as follows:

Maximum capacity	102370
Current sales level	51934
Selling price	$52.92
Variable production costs	28.14
Variable selling costs	8.61
Fixed costs	429141

Shepard has been offered a one-time special order for 31374 units at a price of $35.85. If the special order is accepted, 55% of the variable selling costs will be incurred for each unit of the special order. What is the incremental income to the Shepard Company on the special order?

Select one:

a. $-28237

b. $1623589

c. $-413996

d. $93322