A customer has asked clougherty corporations to supply 4000units of product M97, with some modifications for $40.10 each. The normal selling price for this unit is $48.00 each. The normal unit product cost of prodcution M97 is computed is follow. Direct material $ 18.50, Direct labor is $ 1.20, variable manufacturing overhead is $ 8.40 fixed manufacturing overhead is $ 3.90, unit production is $ 32.00 Direct labor is a variable Determine the effect on the company's total net operating income of acceptong the special order. please show work for references.