McKinney Cycle Accessories had the following operating results last year related to the production and sale of

16,000 motorcycle helmets:

Sales

.......................................................................................

$1,920,000

Variable manufacturing costs

......................................................

880,000

Fixed manufacturing costs

..........................................................

272,000

Variable selling and administrative costs

....................................

128,000

Fixed selling and administrative costs

........................................

224,000

McKinney expects the same operating results this year.

The Penny Pincher Motorcycle

Club has offered to buy 1,500 helmets this year, but only if it can buy them for $60 each.

McKinney

has sufficient idle capacity to fill this order.

This special order would not change McKinney's cost

structure or affect regular sales.

Variable selling and administrative costs will be incurred at the normal rate per

unit on this order.

If McKinney accepts the order, how much will its profits increase or

decrease this year?