Therefore, even though the $ 558 price on the special order is below the normal $ 564 unit product cost and the order would require additional cost, the order would increase net operating income. In general, a special order is profitable if the incremental revenue from the special order exceeds the incremental costs of the order. However, it is important to make sure that there is indeed idle capacity and that the special order does not cut into normal unit sales or undercut prices on normal sales. For example, if the company was operating at capacity, opportunity costs would have to be taken into account, as well as the incremental costs that have already been detailed above.