Ellington, Inc., which has excess capacity, received a special order for 4,100 units at a price of $16 per unit. Currently, production and sales are anticipated to be 11,000 units without considering the special order. Budget information for the current year follows.

Sales	$	209,000
Less: Cost of goods sold		154,000
Gross margin	$	55,000

Cost of goods sold includes $22,000 of fixed manufacturing cost. If the special order is accepted, the company's income will: