Ronaldo Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows:

Direct materials $25.00

Direct labor 15.00

Variable factory overhead 18.00

Fixed factory overhead 20.00

Total costs $78.00

The fixed factory overhead costs are unavoidable. Chelsi Company has offered to sell 10,000 units of the same part to Ronaldo Company for $67 per unit. Assuming no other use for the facilities, if Ronaldo Company accepts the offer, what would be its impact on Ronaldo's operating income?