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

Maximum capacity	127830
Current sales level	51033
Selling price	$51.14
Variable production costs	26.09
Variable selling costs	7.98
Fixed costs	405932

Shepard has been offered a one-time special order for 44000 units at a price of $39.63. If the special order is accepted, 56% 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. $-351947

b. $399133

c. $244640

d. $866108