19. It costs Strawberry Fields $21 of variable costs and $9 of allocated fixed costs to produce an industrial trash can that sells for $45. A buyer in Mexico offers to purchase 3,000 units at $27 each. Strawberry Fields has excess capacity and can handle the additional production. What effect will acceptance of the special order offer have on net income?

A) Decrease $9,000

B) Increase $9,000

C) Increase $81,000

D) Increase $18,000