Alberta Company uses activity-based costing. The company produces and sells 20,000 units at $20 per unit. Alberta Company's product cost is calculated as follows: Variable costs $8 per unit Fixed costs $2 per unit Setup costs $3 per unit Total costs $13 per unit A total of 500 setups at a cost of $120 per setup are required to produce the 20,000 units. Alberta Company has received a special order to sell 10,000 units at $12 per unit. Alberta Company has excess capacity available, but these 5,000 units would require 60 setups. If Alberta Company accepts the special order, what is Alberta's increase in net income