The following information relates to a product produced by Creamer Company: Direct materials $21.64 Direct labor 17.58 Variable overhead 30.86 Fixed overhead 23.19 Fixed selling costs are $406,431 per year. Although production capacity is 600,000 units per year, the company expects to produce only 400,000 units next year. The product normally sells for $200 each. A customer has offered to buy 60,000 units for $120 each. If the firm produces the special order, what is the effect on income?