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	$53.4
Direct labor	$11.2
Variable manufacturing overhead	$1.7
Fixed manufacturing overhead	$21.1
Variable selling & administrative expense	$2.2
Fixed selling & administrative expense	$14.9

The normal selling price of the product is $110.6 per unit. An order has been received from an overseas customer for 1,550 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 $1.6 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 $102.3 per unit. By how much would this special order increase (decrease) the company's net operating income for the month?

$20,270

$54,870

$(18,130)

$(10,130)