Woodson Corporation provided the following information regarding its only product.

Sale price per unit	$65.00
Direct materials used	$160,000
Direct labor incurred	$185,000
Variable manufacturing overhead	$120,000
Variable selling and administrative expenses	$70,000
Fixed manufacturing overhead	$65,000
Fixed selling and administrative expenses	$12,000
Units produced and sold	10,000
Assume no beginning inventory

Assuming there is excess capacity, what would be the effect on operating income on a per unit basis of accepting a special order for 800 units at a sale price of $50 per product? The 800 units would still require variable selling and administrative expenses.

Answer:_________________________