Montoya Enterprises produces a sword that sells for $200. Although the company's production capacity is 4,500 swords per year, only 4,000 swords are currently being produced and sold.

Humperdinck Corporation has offered to purchase 400 swords as a one-time special purchase at a price of $140 per sword. If the special order is accepted, Montoya Enterprises will have to incur additional fixed costs of $1,200.

At Montoyas current level of production (4,000 swords), the Montoya Enterprises incurs the following costs:

Direct materials $200,000

Direct labor $100,000

Variable factory overhead $ 50,000

Fixed factory overhead $ 70,000

What will be the impact on Montoyas Enterprises income if the special order is accepted?