Please answer using the information

Sky High Seats manufactures seats for airplanes. The company has the capacity to produce 10,600 seats per year, but is currently produces and sells 7,500 seats per year. The following information relates to current level of production of seats: Sale price per unit $40 Variable costs per unit: Manufacturing Marketing and administrative Fixed costs per unit: Manufacturing Marketing and administrative If a special sales order is accepted for 3,000 seats at a price of $30 por unit how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.)