On April $1,$ the federal government offers MCS a contract to supply $2,360$ radios to military bases for a June $30$ delivery. Because of an unusually large number of rush orders from its regular customers, MCS plans to produce $18,880$ units during the second quarter, which for MCS runs from April $1$ through June $30.$ This level of production will use all available capacity for the quarter. If it accepts the government order, MCS would lose $2,360$ units normally sold to regular customers to a competitor. The government contract would reimburse its $$share of quarterly manufacturing costs$$ plus pay a $$54,000$ fixed fee $($profit$).($No variable marketing costs would be incurred on the government$$s units.$)$ What impact would accepting the government contract have on second quarter income? $($Hint: Part of the question is to figure out the meaning of $$share of quarterly manufacturing costs.$)($Select option "increase" or "decrease", keeping without government contract as the base. Select "none" if there is no effect.$)$