The Standard Company manufactures mattresses. The company's capacity is 5,000 units per month; however, it is currently operating at 70% of full capacity during any given month. Sheep Company has asked Standard Company to manufacture 1,000 mattresses for a price of $500 each. Normally, Standard sells its mattresses for $600 and makes a contribution margin of $200. The company records report each mattresses full absorption costs are $500 which includes fixed costs. If Standard was to accept Sheep Company's offer, what would be the impact on Standard Company's operating income