9. Adler Company manufactures 10,000 units of a product for a unit sales price of $88. Variable costs are $50 per unit and annual fixed manufacturing costs total $240,000. The company has a one-time opportunity to sell an additional 3,000 units at $70 each in a foreign market. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect income as follows:

		A. Income would decrease by $12,000.
		B.Income would increase by $12,000.
		C.Income would increase by $210,000.
		D.Income would increase by $60,000.