Our company manufactures and sells clocks for $60 each. We have received an offer of $45 per clock on a one-time order of 3,000 clocks. The manufacturing costs per clock total $52 per unit and consist of variable costs of $40 and fixed costs of $12 per clock.

Assume that our company has excess capacity that can be used to manufacture the 3,000 clocks. We can also assume that the special order will not adversely affect regular sales. What is the change in operating income that would result from accepting the special order?