Martin Incorporated provided the following information regarding its onlyproduct:

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 000

21,000

Assume no beginning inventory

Assuming there is excesscapacity, what would be the effect on operating income of accepting a special order for 3 comma 200

3,200 units at a sale price of $41

41 per product assuming additional fixed manufacturing overhead costs of $ 5 comma 400

$5,400 isincurred? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearestcent.)