Novak Company is a leading manufacturer of sunglasses. One of Novaks products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Novak about purchasing 29,200 pairs of these sunglasses. Novaks unit manufacturing cost, based on a full capacity of 247,000 units, is as follows:

Direct materials	$6
Direct labor	4
Manufacturing overhead (75% fixed)	26
Total manufacturing costs	$36

Novak also incurs selling and administrative expenses of $74,700 plus $2 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Novaks normal price for these sunglasses is $40 per pair. The sporting goods store has offered to pay $30 per pair. Since the special order was initiated by the sporting goods store, no sales commission will be paid. What would be the effect on Novaks income if the special order were accepted?

Novaks income will select an option increasedecrease by $enter a dollar amount