6. It costs Sheffield Corp. $28 of variable costs and $18 of allocated fixed costs to produce an industrial trash can that sells for $90. A buyer in Mexico offers to purchase 3000 units at $38 each. Sheffield Corp. has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income?

a) Increase $24000

b) Decrease $24000

c) Increase $30000

d) Increase $114000