4). Grill Time sells its barbecue sets for $170 each. Suppose the company incurs the following average cost per barbecue set:

Direct materials $52

Direct labor 28

Variable manufacturing overhead 11

Variable selling expenses 5

Fixed manufacturing overhead* 24 Total cost $120

* $ 1,800,000 / 75,000 units

Grill Time has enough idle capacity to accept a one-time-only special order from Backyard Living, Inc. for 2,000 barbecue sets at a sales price of $130 per set. Grill Time will not incur $2 of variable selling expenses for this order.

How would accepting the order affect Grill Time's operating income?