The following operating information reports the results of McKinney Companys production and sale of 16,000 air-conditioned motorcycle helmets last year. Based on early market forecasts, McKinney expects the same results this year.

Sales	$1,968,000
Variable manufacturing expenses	960,000
Fixed manufacturing expenses	274,000
Variable selling and administrative expenses	112,000
Fixed selling and administrative expenses	229,000

The American Motorcycle Club has offered to purchase 1,800 helmets at a price of $63 each. McKinney has sufficient idle capacity to fill the order, which would not affect the companys cost structure or regular sales.

If McKinney accepts this order, by how much will its income increase or decrease?