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Swifty Manufacturing has an annual capacity of 85,300 units per year. Currently, the company is making and selling 78,800 units a year. The normal sales

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Swifty Manufacturing has an annual capacity of 85,300 units per year. Currently, the company is making and selling 78,800 units a year. The normal sales price is $118 per unit, variable costs are $88 per unit, and total fixed expenses are $2,000,000. An out-of-state distributor has offered to buy 11,800 units at $103 per unit Swifty's cost structure should not change as a result of this special order. By how much will Swifty's income change if the company accepts this order? Swifty's operating income will by $ if it accepts the special order

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