13. 17 It cost Garner Company $ 12 of variable and $ 5 of fixed costs to produce one bathroom scale which normally sells for $ 35. A foreign wholesaler offers to purchase 3, 000 scales at $ 15 each . Garner would incur special shipping cost of $ 1 per scale if the order were accepted . Garner has sufficient unused capacity to produce the 3, 000 scales . If the Special order is accepted , what will be the effect on the net income ?" a. $ 6, 000 increase b . $ 6 , 000 decrease $ 7, 000 decrease $1. $ 1 5, 000 decrease