Ivanhoe Company incurs a cost of $35 per unit, of which $21 is variable, to make a product that normally sells for $57. A foreign wholesaler offers to buy 5,600 units at $31 each. Ivanhoe will incur additional costs of $3 per unit to imprint a logo and to pay for shipping. Compute the increase or decrease in net income Ivanhoe will realize by accepting the special order, assuming Ivanhoe has sufficient excess operating capacity.