Mango Company produces and sells 45,000 bottles of mango puree each year. The following information reflects a breakdown of its costs:

Cost Item	Costs per Bottle	Total Costs
Variable production costs	$13	$585,000
Fixed production costs	$9	$405,000
Variable selling costs	$6	$270,000
Fixed selling and administrative costs	$4	$180,000
Total costs	$32	$1,440,000

Mango marks up its prices 35% over full costs. It has surplus capacity to produce 15,000 more bottles. A Spanish supermarket company has offered to purchase 10,000 bottles of the product at a special price of $38 per bottle. Mango will incur additional shipping and selling costs of $2 per bottle to complete this order.

Required: (a) What will be the effect on Mango's operating income if it accepts this order? (b) Analyze the effect on the company's overall contribution margin.