Goedl, Inc. produces part Y13 and received a special order for 9,600 units of product for $47.70 each. The special order requires a slight modification to the part. Y13 normally sells for $52.80 per unit. Following is the product cost for producing part Y13 to be sold through normal sales channels.

Direct materials	$18.50
Direct labor	7.80
Variable manufacturing overhead	5.00
Fixed manufacturing overhead	7.90
Unit product cost	$39.20

Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like some modifications made to product Y13 that would increase the variable costs by $7.40 per unit and that would require a one-time investment of $47,200 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order.

Required:

Determine the effect on the company's the incremental net operating income of accepting the special order. (Omit the "$" sign in your response.)

Incremental net operating income

$