Subject : Manegerial Accounting

question : Nintendo Companys budgeted sales of 400,000 joycons at $40 per unit last year. Variable manufacturing costs were budgeted at $16 per unit, and fixed manufacturing costs at $10 per unit. A special order for 40,000 joycons at $23 each was received by Nintendo in March. Nintendo has sufficient plant capacity to manufacture the additional quantity without incurring any additional fixed manufacturing costs; however, the production would have to be done on an overtime basis at an estimated additional cost of $3 per calculator. Acceptance of the special order would not affect Nintendo's normal sales and no selling expenses would be incurred. What would be the effect on net operating income if the special order were accepted?