Pina Colada Company is a leading manufacturer of sunglasses. One of Pina Coladas products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Pina Colada about purchasing 16,300 pairs of these sunglasses. Pina Coladas unit manufacturing cost, based on a full capacity of 112,000 units, is as follows:

Direct materials $7

Direct labor 4

Manufacturing overhead (60% fixed) 20

Total manufacturing costs $31

Pina Colada also incurs selling and administrative expenses of $75,620 plus $3 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Pina Coladas normal price for these sunglasses is $43 per pair. The sporting goods store has offered to pay $36 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 Pina Coladas income if the special order were accepted?

Pina Coladas income will ____ by $____