Sky High Seats manufactures seats for airplanes. The company has the capacity to produce? 100,000 seats per? year, but currently produces and sells? 75,000 seats per year. The following information relates to current production of? seats:

Sale price per unit	$410
Variable costs per? unit:
Manufacturing	$270
Marketing and administrative	$90
Total fixed? costs:
Manufacturing	$790,000
Marketing and administrative	$210,000

If a special sales order is accepted for

4,300

seats at a price of

$ 375

per? unit, fixed costs remain? unchanged, and no variable marketing and administrative costs will be incurred for this? order, how would operating income be? affected? (NOTE: Assume regular sales are not affected by the special? order.)