Lakeside Inc. produces a product that currently sells for $78.00 per unit. Current production costs per unit include direct materials, $30; direct labor, $32; variable overhead, $15.00; and fixed overhead, $15.00. Product engineering has determined that certain production changes could refine the product quality and functionality. These new production changes would increase material and labor costs by 20% per unit. Lakeside has received an offer from a nonprofit organization to buy 10,000 units at $78.00 per unit. Lakeside currently has unused production capacity. Required: a. Calculate the effect on Lakeside's operating income of accepting the order from the nonprofit organization.