The Cabinet Shoppe Is considering the addition of a new line of kitchen cabinets to its current product lines. Expected cost and revenue data for the new cabinets are as follows: Annual sales 5,000 units Selling price per unit 5180 Variable costs per unit: Production $120 Selling $15 Avoidable fixed costs per year Production $40.000 Selling 160,000 Allocated common fixed costs per year $45,000 If the new cabinets are added, It Is expected that the contribution margin of other product lines at the cabinet shop will drop by $20.000 per year. If new cabinet product line is added next year, the increase in operating profit resulting from this decision would be