Whispering Winds Manufacturing has an annual capacity of 80,400 units per year. Currently, the company is making and selling 78,100 units a year. The normal sales price is $106 per unit, variable costs are $70 per unit, and total fixed expenses are $2,000,000. An out-of-state distributor has offered to buy 5,600 units at $75 per unit. Whispering Winds's cost structure should not change as a result of this special order. By how much will Whispering Winds's income change if the company accepts this order?

Whispering Winds net income will(increase/decrease) by $ if it accepts the special order?