Personali Company manufactures and sells 60,000 widgets per year. Personali has a production capacity of 80,000 widgets. The cost to build and sell a widget is calculated as follows (for fixed costs, the unit rate is based on the current level of sales and production):

Direct Materials............... ................$ 39
Direct labor.................................. .....$ 16
Variable Manufacturing Overhead.....$ 8
Fixed Manufacturing Overhead......$ 4
Sales Commission (Variable Selling)....$ 2
Fixed Selling Costs ........$ 1


Personali typically sells the widget for 150% of the total cost (including costs of sale). A new customer wants to place a one-time order of 8,000 widgets at $ 66.00 each. Commissions would not be applied to the special order. However, Personali will be required to pay a one-time fee of $ 800 for a special license to do business in the client's country.

What is the normal sale price of a widget?

By how much will Personali's Company's income change if it decides to accept the special request? Give me the amount with a negative sign if the income decreased. Enter only the amount if income were to increase. Enter 0 if the income would not change. (Round any amounts per unit in intermediate calculations and final answers to the nearest cent, where necessary