51 A company has been offered a special order to sell 1,000 units of a product at a price of $50 per unit. The normal selling per unit is $52. The company has spare operating capacity and can typically produce standard units using direct materials that cost $20 per unit and direct labor costs of $20 per unit. However, the firm can get a volume discount on materials which will lower the per-unit materials cost by $5. What will be the effect on net income from accepting the special order? $15,000 increase $15,000 decrease $10,000 increase $10,000 decrease