Hi Could you please help with the below question.

STAC Industries manufactures a product with the following costs per unit at the expected production of 40,000 units:

Direct materials $10

Direct labor $15

Variable OH $8

Fixed OH $13

The company has the capacity to produce 50,000 units. The product regularly sells for $60. A wholesaler has offered to pay $50 each for 1000 units.

If the special order is accepted, what is the effect on operating income?