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

Cost Item	Costs per Can	Total Costs
Variable production costs	$14	$840,000
Fixed production costs	$9	$540,000
Variable selling costs	$5	$300,000
Fixed selling and administrative costs	$4	$240,000
Total costs	$32	$1,920,000

Strawberry marks up its prices 45% over full costs. It has surplus capacity to produce 30,000 more cans. A Japanese supermarket company has offered to purchase 20,000 cans of the product at a special price of $36 per can. Strawberry will incur additional shipping and selling costs of $3 per can to complete this order.

Required: (a) What will be the effect on Strawberry's operating income if it accepts this order? (b) Prepare a detailed analysis of the incremental costs and benefits.