Visionary Game Company sells 600,000 units per year of a particular video game at $20 each. The current unit cost of the game is broken down as follows.

Direct materials	$	5.00
Direct labor		2.00
Variable factory overhead		4.00
Fixed factory overhead (average cost per unit)		3.00
Total	$	14.00

At the beginning of the current year, Visionary received a special order for 12,000 of these games per month, for one year only, at a sales price of $11 per unit. To fill the order, Visionary will have to rent additional assembly space at a cost of $18,000 ($1,500 per month).

Compute the estimated increase or decrease in annual operating income that will result from accepting this special order.