Widget Inc. manufactures widgets. The company has the capacity to produce100,000 widgets peryear, but it currently produces and sells75,000 widgets per year. The following information relates to currentproduction:

Sale price per unit

$ 40

Variable costs perunit:

Manufacturing

$ 22

Marketing and administrative

$ 9

Total fixedcosts:

Manufacturing

$76,000

Marketing and administrative

$21,000

If a special sales order is accepted for

2,600 widgets at a price of

$32 perunit, fixed costs increase by $ 5 000

, and variable marketing and administrative costs for that order are

$5 perunit, how would operating income beaffected? (NOTE: Assume regular sales are not affected by the specialorder.)