Strangle Company manufactures ties. When 28,000 items are produced, the costs per unit are: (6 marks) Direct materials $0.60 Direct manufacturing labor 3.00 Variable manufacturing overhead 1.20 Fixed manufacturing overhead 1.60 Variable selling 0.80 Fixed selling 1.13 Total $8.30 The ties normally sell for $22 each. Strangle Company has received a special order for 2,000 ties at $10.00 per tie. Strangle Company has excess capacity. Noting this special order would require additional variable selling and admin costs. Required: Compute the amount by which the operating income would change if the order was accepted.