The Rainier Company provides landscaping services to corporations and businesses. All its landscaping work requires

Rainier to use landscaping equipment. Its landscaping equipment has the capacity to do 10,000 hours of landscaping work. It is currently utilizing 9,000 hours of equipment time. Rainier charges $80 per hour for landscaping work. Cost information for the current activity level is as follows:

Revenues ($80 x 9,000 hours) $720,000

Variable landscaping costs (including materials and labor), which vary 450,000

with the number of hours worked ($50 per hour x 9,000 hours)

Fixed landscaping costs 108,000

Variable marketing costs (5% of revenues) 36,000

Fixed marketing costs 72,000

Total costs 666,000

Operating income $54,000

Begin by determining the change in operating income if

RainierRainier

accepts the special order. (If a box is not used in the table, leave the box empty; do not select a label or enter a zero. Use parentheses or a minus sign to enter a decrease in operating income.)

Less:
Increase (decrease) in operating income by accepting the one-time special order

Rainier should			the special order from Lasell Corporation because operating income will
by $		.