Eley Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 40,000 units per month is as follows:

Direct materials	$42.9
Direct labor	$8.2
Variable manufacturing overhead	$1.0
Fixed manufacturing overhead	$27.1
Variable selling & administrative expense	$1.5
Fixed selling & administrative expense	$15.7

The normal selling price of the product is $103.9 per unit. An order has been received from an overseas customer for 1,250 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $0.9 less per unit on this order than on normal sales. Direct labor is a variable cost in this company.

Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the special order is $94.8 per unit. By how much would this special order increase (decrease) the company's net operating income for the month?

A $(12,375)

B $18,025

C $52,625

D $(10,375)