Southwest Company produces a single product. The cost of producing and selling a single unit of this product is as follows: selling price $24, direct material $4.50, direct labor $1.50, variable manufacturing overhead $1.00, fixed manufacturing overhead $3.20, variable selling and administrative expense $.50, and fixed selling and administrative expense $1.00. An order has been received for 2,000 units at a special price of $14 per unit. This order would not affect regular sales and fixed expenses will not change. Assuming the Southwest Company has excess capacity and the order is accepted, the company’s overall net operating income will increase (decrease) by:

**Not E or D**