Inscribe, inc. manufactures and sells pens for $ 5.00each. cubby corp. has offered inscribe, inc. $ 4.00per pen for a oneminustimeorder of 3 comma 600pens. the total manufacturing cost per pen, using absorption costing, is $ 1.00per unit and consists of variable costs of $ 0.80per pen and fixed overhead costs of $ 0.20per pen. assume that inscribe, inc. has excess capacity and that the special pricing order would not adversely affect regular sales. what is the change in operating income that would result from accepting the special pricing order?