Lakeside Incorporated produces a product that currently sells for $64 per unit. Current production costs per unit include direct materials, $17.00; direct labor, $19.00; variable overhead, $12.00; and fixed overhead, $12.00. Lakeside currently has unused production capacity.

Required:

Calculate the effect on Lakeside's operating income of accepting the order from the nonprofit organization.

Should Lakeside accept this special sales order?