Special Order Analysis Holland Company produces a single product with a normal selling price of $75.00 per unit. The cost of producing and selling a single unit of this product at the company's normal activity level of 50,000 units per month is as follows: Direct materials. $32.5 Direct labor.... 7.20 Variable manufacturing overhead.. 1.30 Fixed manufacturing overhead. 20.90 Variable selling & administrative expense. 1.90 Fixed selling & administrative expense.. 7.30 An order has been received from an overseas customer for 3,000 units to be delivered this month at a special discounted price. The variable selling and administrative expense would be $0.30 less per unit on this order than on normal sales. The order would have no effect on the company's normal sales and fixed manufacturing overhead costs would remain unchanged. However, fixed selling & administrative expense would increase by 5% if the order is accepted. Required: Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the special order is $65.60 per unit. By how much would this special order increase (decrease) the company's net operating income for the month