The following operating information reports the results of Chappell Company's production and sale of 12,500 air-conditioned motorcycle helmets last year. Based on early market forecasts, Chappell expects the same results this year.

Sales .................................................................................$1,920,000

Variable manufacturing expenses..................................... 880,000

Fixed manufacturing expenses ........................................ 272,000

Variable selling and administrative expenses ..................128,000

Fixed selling and administrative expenses........................ 224,000

The American Motorcycle Club has offered to purchase 1,500 helmets at a price of $100 each.

Chappell has sufficient idle capacity to fill the order, which would not affect the company's cost structure or regular sales.

Required

If Chappell accepts this order, by how much will its income increase or decrease?