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	6,800 units
Selling price per unit	$270
Variable costs per unit:
Production	$138
Selling	$33
Avoidable fixed costs per year:
Production	$46,300
Selling	$66,300
Allocated common fixed costs per year	$46,800

If the new cabinets are added, it is expected that the contribution margin of other product lines at the cabinet shop will drop by $23,600 per year. If the new cabinet product line is added next year, the increase in net operating income resulting from this decision would be: