The Peterson Corporation manufactures a product that it sells for $74.98. The variable costs are $36.81 and the annual fixed costs are $1076497. Petersons capacity is 105949 units per year but is currently only selling 87404 units per year. This is not expected to change in the future.

Peterson was approached to provide 33590 units as a one-time order for a price of $46.80 per unit. If Peterson accepts the special order, what will be the impact on operating income?