8. Sumner Company incurred the following costs for its product: Variable conversion (DL+FO) costs per unit Variable direct materials costs per unit $7.00 $8.50 Sumner received a special order from a foreign company for 3,000 units of its product at a special price $19.00 per unit. There is enough factory capacity to fill the order, so fixed costs will not change as a result of taking the order. However, the order will require spending an additional $7,200 for shipping. How much will Sumner's net income increase or decrease if it accepts the special order? a. $10,500 increase b. $36,000 increase c. $3,300 increase d. $7,200 decrease