Problem 4: A customer has asked CCM Corporation to supply 6,000 units of their product, Gizmo, with some modifications, for $31.30 each. The normal selling price of this product is $46.50 each. The normal unit product cost of a Gizmo is computed as follows: Direct materials $16.40 Direct labor 8.3 Variable manufacturing overhead 4.4 Fixed manufacturing overhead 1.90 Unit product cost $31.00 The customer would like some modifications made to the Gizmos, modifications would add an additional variable cost of $8.90 per unit and a one-time investment of $20,000 would be required to implement the modifications (the $20,000 investment would have no salvage value). Direct labor is a variable cost, and the special order would have no effect on the company's total fixed manufacturing overhead costs. This special order would have no effect on the company's other sales because CCM has ample spare capacity for producing the special order. Required: Determine the effect on the company's total net operating income of accepting the special order. Should they accept this order?