21. Meley's Company reported the following results from the sale of units of BY-64 The company has received a special, one-time-only order for 2,100 units of BY-64 at \$31 each. Meley's company has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the "full cost" of production is $36. Which of the following correctly notes the change in income if the special order is accepted? a. 10,500 decrease b. 10,500 increase c. 8,400 increase d. 8,400 decrease e. None