Simon Company has the capacity to produce 50,000 oak shelves per year and is currently selling 44,000 shelves for $32 each. Noon Furniture approached Simon about buying 1,200 shelves for bookcases it is building and is willing to pay $26 for each shelf. No packaging will be required for the bulk order. Simon usually packages shelves for Garden Depot at a price of $1.50 per shelf. The $1.50 per-shelf cost is included in the unit variable cost of $27, with annual fixed costs of $320,000. However, the $1.50 packaging cost will not apply in this case. The fixed costs will be unaffected by the special order and the company has the capacity to accept the order. Based on this information, what would be the income (loss) if Simon accepts the special order? $600 O $1,200 $7,200 $31,200 O $(1.200)