Venus Corporation provided the following information regarding its single product:

Direct materials used	$ 240,000
Direct labor incurred	$ 420,000
Variable manufacturing overhead	$ 160,000
Fixed manufacturing overhead	$ 100,000
Variable selling and administrative expenses	$ 60,000
Fixed selling and administrative expenses	$ 20,000

The regular selling price for the product is $75. The annual quantity of units produced and sold is 12,500 units (the costs above relate to the 12,500 units production level). The company has excess capacity and regular sales will not be affected by this special order. There was no beginning inventory.

What would be the effect on operating income of accepting a special order for 2,000 units at a sale price of $50 per product assuming additional fixed manufacturing overhead costs of $7,000 are incurred?

Answer:_________________________