The manufacturing capacity of Susil Company's facitilites is 30,000 untis of product a year. A summary or operating results for the year ended December 31, 20X2 is as follows:

Sales (18,000 units @ $100) $1,800,000 Variable manufacturing & selling costs ($55 per unit) 990,000 Contribution Margin $ 810,000 Fixed costs 495,000 Operating Income $ 315,000

A foreign distributor has offered to buy 15,000 units at $90 per unit during 20X3. Assume that all of Susil's costs would be at the same levels and rates in 20X3 as in 20X2. If Susil accepts this offer, it will have to reject some regular business from regular customers so as not to exceed capacity. If they acccept the special order, how much will operating income change?