Pennys Petals produces artificial flower arrangements. The cost of producing and selling a flower arrangement is as follows:

Direct Materials	$22.20
Direct Labour	$4.35
Variable Manufacturing Overhead	$1.88
Fixed Manufacturing Overhead	$12.90
Variable Selling & Administrative Expense	$1.35
Fixed Selling & Administrative Expense	$5.03

The normal selling price of the product is $54.68 per unit. The companys current capacity is 70,000 flower arrangements per month. An order has been received from a one-time customer for 2,000 units to be delivered this month at a special discounted price. This order would have no effect on the company's normal sales and would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $0.83 less per unit on this order than on normal sales. Direct labour is a variable cost for this company. Required:

ALL CALCULATIONS MUST BE SHOWN

Suppose there is capacity to produce the units required by the one-time customer, and the special discounted price on the special order is $49.58 per unit. By how much would this special-order increase or decrease the company's operating income for the month? Should the company accept this offer