It costs Pineda Company $38 per unit ($25 variable and $13 fixed) to produce its product, which normally sells for $52 per unit. A foreign wholesaler offers to purchase 4,000 units at $30 each. Pineda would incur special shipping costs of $4 per unit if the order were accepted. Pineda has sufficient unused capacity to produce the 4,000 units. If the special order is accepted, what will be the effect on net income?