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Delta Company produces a single product that it sells through normal channels for $25 per unit. The cost of producing and selling a single unit

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Delta Company produces a single product that it sells through normal channels for $25 per unit. The cost of producing and selling a single unit of this product at the company's normal activity level of 50,000 units per year is as follows: Direct material Direct labor Variable manufacturing overhead $1.89 Fixed manufacturing overhead $4.85 Variable selling Fixed selling $6.22 $4.72 $1.5 $2.59 The company's capacity is 80,000 units per year. An order has been received from a mail-order house for 13,000 units at a special price of $18.52 per unit. This order would not go through regular sales channels and would only incur 50% of variable selling expenses. This order would not affect regular sales. What is the effect of accepting the special order on operating income? Indicate an increase as a positive number and a decrease as a negative number. Round your final answer to the nearest integer. Ignore the dollar sign

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