Max Paper Products, Inc., manufactures boxed stationery for sale to specialty shops. Currently, the company is operating at 80 percent of capacity. A chain of drugstores has offered to buy 28,000 boxes of Max's blue-bordered thank-you notes as long as the box can be customized with the drugstore chains logo. While the normal selling price is $5.50 per box, the chain has offered just $3.10 per box. Max can accommodate the special order without affecting current sales. Unit cost information for a box of thank-you notes follows:

Fixed overhead is $436,000 per year and will not be affected by the special order. Normally, there is a commission of 10 percent of price; this will not be on the special order since the drugstore chain is dealing directly with the company. The special order will require additional fixed costs of $15,100 for the design and setup of the machinery to stamp the drugstore chain's logo on each box. The operating income would increase by $ X