Suppose the Baseball Hall of Fame in Cooperstown, New York, has approached Sports $-$ Cardz with a special order. The Hall of Fame wants to purchase $59,000$ baseball card packs for a special promotional campaign and offers $$0\mathrm{.}40$ per pack, a total of $$23,600.$

Sports $-$ Cardz's total production cost is $$0\mathrm{.}60$ per pack, as follows:

$($Click the icon to view the cost information.$)$

Sports $-$ Cardz has enough excess capacity to handle the special order.

Read the requirements. special order.$)$

$\backslash$table$[[$Incremental Analysis of Special Sales Order Decision,Per Unit,$\backslash$table$[[$Total Order$],[$ units$)]]],[$Revenue from special order$],[$Less variable expense associated with the order:$],[$Variable manufacturing costs$],[$Contribution margin$],[$Less: Additional fixed expenses associated with the order,,$],[$Increase $($decrease$)$ in operating income from the special order,,$]]$

Decision: $$ under these circumstances. $($Enter a $"0"$ for any zero balances. Use parentheses or a minus sign to indicate a decrease in operating income from the special order.$)$