Lybrand Company is a leading manufacturer of sunglasses. One of Lybrands products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Lybrand about purchasing 30,000 pairs of these sunglasses. Lybrands unit manufacturing cost, based on a full capacity of 250,000 units, is as follows:

Direct materials	$8
Direct labor	5
Manufacturing overhead (75% fixed)	24
Total manufacturing costs	$37

Lybrand also incurs selling and administrative expenses of $75,000 plus $4 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Lybrands normal price for these sunglasses is $45 per pair. The sporting goods store has offered to pay $32 per pair. Since the special order was initiated by the sporting goods store, no sales commission will be paid. What would be the effect on Lybrands income if the special order were accepted?

Lybrands income will increase by $_______