Unit product costs for Viola Company are as follows:

Direct Materials

$$10$

$$12$

$$12$

$$6$

$$40$

Direct Labor

Manufacturing Overhead $(\frac{2}{3})$ fixed

Variable Selling

Total Unit Product Cost

Viola Company is considering a special order of $2,000$ units at $$50$ each. Additional shipping costs of $$4$ per unit that would be incurred. Assuming Viola Company has excess operating capacity, What is the increase $($or decrease$)$ in Net Income that would result from accepting the special order?