Walton Company manufactures a product with the following costs per unit at the expected production level of 84,000 units:

Direct materials	$12
Direct labor	36
Variable overhead	18
Fixed overhead	24

The company has the capacity to produce 90,000 units. The product regularly sells for $120. A wholesaler has offered to pay $110 per unit for 7,500 units. If the special order is accepted, the effect on operating income would be an increase or decrease of how much?