Martin Incorporated provided the following information regarding its only product:

Sale price per unit	$50.00
Direct materials used	$ 16 comma 000$16,000
Direct labor incurred	$ 185 comma 000$185,000
Variable manufacturing overhead	$ 122 comma 000$122,000
Variable selling and administrative expenses	$ 73 comma 000$73,000
Fixed manufacturing overhead	$65,000
Fixed selling and administrative expenses	$12,000
Units produced and sold	21 comma 00021,000
Assume no beginning inventory

Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for

3 comma 2003,200

units at a sale price of

$4141

per product assuming additional fixed manufacturing overhead costs of

$ 5 comma 400$5,400

is incurred? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.)