The management team of Sheffield Industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 3,000 units to date, with the following income statement reflecting its income for the first half of the year. $276,000 Sales Variable costs: DM DL Variable-MOH Variable selling Contribution margin Fixed costs: Fixed-MOH Fixed selling Operating income (loss) $42,000 33,000 9,000 6,000 90,000 186,000 33,000 104,000 137,000 $49,000 Orders for the second half of the year were coming in slower than what the company had been expecting. When a new customer called and requested a special discount, the sales team listened. Assume the customer requests 210 units in the special order and offers $53 per unit. Since the customer came directly to the company, no variable selling cost will be incurred. How much better or worse off will Sheffield Industries be if it accepts this special order, assuming it has enough idle capacity for the order? Sheffield Industries would be better off by $ by accepting this order