Raspberry Company produces and sells 40,000 bottles of raspberry syrup each year. The following information reflects a breakdown of its costs:

Cost Item	Costs per Bottle	Total Costs
Variable production costs	$12	$480,000
Fixed production costs	$7	$280,000
Variable selling costs	$6	$240,000
Fixed selling and administrative costs	$3	$120,000
Total costs	$28	$1,120,000

Raspberry marks up its prices 35% over full costs. It has surplus capacity to produce 25,000 more bottles. A German supermarket company has offered to purchase 15,000 bottles of the product at a special price of $30 per bottle. Raspberry will incur additional shipping and selling costs of $1 per bottle to complete this order.

Required: (a) What will be the effect on Raspberry's operating income if it accepts this order? (b) Calculate the contribution margin for the additional order.