Widgets Inc manufactures widgets. The company has the capacity to produce 100,000 widgets per year but it currently produces 75,000 widgets per year. The following information relates yo current production:

Sale price per unit $43 Variable costs per unit: manufacturing $23 marketing and administrative $8 Total fixed costs: Manufacturing $75,000 Marketing and Administrative $21,000 If special sales order is accepted for 2,900 widgets at a price of $34 per unit, fixed costs increase by 8,000, and variable marketing and administrative costs for that order are $4 per unit, how would operating income be affected? ( NOTE: assume regular sales are not affected by the special order.)