Spinach Company produces and sells 60,000 cans of spinach each year. The following information reflects a breakdown of its costs:

Cost Item	Costs per Can	Total Costs
Variable production costs	$10	$600,000
Fixed production costs	$7	$420,000
Variable selling costs	$4	$240,000
Fixed selling and administrative costs	$2	$120,000
Total costs	$23	$1,380,000

Spinach marks up its prices 50% over full costs. It has surplus capacity to produce 25,000 more cans. A Finnish supermarket company has offered to purchase 15,000 cans of the product at a special price of $28 per can. Spinach will incur additional shipping and selling costs of $1 per can to complete this order.

Required: (a) What will be the effect on Spinach's operating income if it accepts this order? (b) Determine the incremental profit from accepting the order.