Jambo Company manufactures MP3 players. The company has annual production capacity of 20,000 units. The company operates this year at 90% of its total production capacity. The selling price per unit is $60. Cost data per-unit are as follows: Direct Material Direct Labor Variable Factory Overhead Fixed Factory Overhead Shipping costs Sales commission Fixed Selling & Admin expenses Total cost per unit $9 $10 $6 $6 $4 $3 (5% of sales revenues) $12 $50 Jambo received a special order from Habari Co. to purchase 6,000 units @ $40 per unit. The material that will be used for the special order is of lower quality and will enable Jambo to save $5 per unit in DM costs. The shipping cost will be paid by Habari. The sales commission will be paid on the special order. Assume that Jambo can outsource the units above the maximum capacity from another company at $45 per unit. What is the change in operating income if Jambo accepts the special order now