5. The following are Sails Unlimited's unit costs of making and selling a jib at an output of 1,000 jibs per month (which represents the firm's capacity). Currently, Sails Unlimited is selling 800 jibs monthly in the United States. An order has been received from a retailer in Mexico for 100 jibs with a special America's Cup emblem. Although the order would not affect current sales in the United States, it would require the purchase of a specialized printing tool at $250 (salvage value of $50 ). Also, variable selling and administrative costs for this order would only be 50% of normal. If Sails Unlimited accepts this special order and receives $5,200 for it, the effect on Sails Unlimited's net income would be: a. An increase of $1,300 b. An increase of $500 c. A decrease of $1,500 d. A decrease of $500 c. None of the above