Soundview Corp, currently sells 300,000 units of its product. The company has revenue and costs as shown below:

Per unit total

Sales	$20.00	6,000,000
Direct materials	6.50	1,950,000
Direct labor	2.20	660,000
Factory overhead	1.10	330,000
Selling expenses	1.40	420,000
Administrative expenses	1.80	540,000
Total expenses	$13.00	$3,900,000
Operating income	$7.00	$2,100,000

The company is approached by an overseas operation that offers to purchase 80,000 units at $9.50 per unit. If Angel accepts the offer, total factory overhead will increase by $25,000; total selling expenses will increase by $10,000; and total administrative expenses will increase by $5,000.

Should Angel Corp. accept this offer? If the offer is accepted, what will be the change in operating income?