Rexeleg Company manufactures a product with the following costs per unit at the expected production of 40,000 units: Direct materials Direct labor $3.47 8.52 Variable overhead 6.45 Fixed overhead 7.5 The company has the capacity to produce 50,000 units. The product regularly sells for $50. A wholesaler has offered to pay $43 per unit for 3,000 units. Assume that Rexeleg has excess capacity. If the firm chooses to accept the special order the effect on operating income would be?