Big Arber Company makes 8,000 chairs for a unit sales price of $98. Variable costs are $65 per unit and annual fixed manufacturing costs total $220,000. The company has a one-time opportunity to sell an additional 4,000 units at $80 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 $60,000.

B. Income would increase by $50,000.

C. Income would decrease by $50,000.

D. Income would increase by $320,000.