The following information relates to per unit product costs…

The fоllоwing infоrmаtion relаtes to per unit product costs when а company produces 100,000 units: Direct materials $26 Direct labor $12 Variable overhead $32 Fixed overhead $16 The product normally sells for $100 each.  Fixed selling costs are $550,000 per year, and variable selling costs are $14 per unit sold. A customer has offered to make a special order and purchase 50,000 units for $90 each, and the company has enough capacity to produce the special order without affecting regular production or sales. If the firm produces the special order, the effect on income would be a/an [change] of [amount].