Blue Company has no beginning and ending inventories, and has the following data about its only product: Fixed manufacturing costs$110,000 Fixed selling and administrative costs$90,000 Variable manufacturing costs$750,000 Variable selling and administrative costs$150,000 Selling price(per unit)$100 Units produced and sold25,000 Assume there is excess capacity. The company has received a special order for 2,000 units at $35.00 per unit. If the special order is accepted, what will be the effect on net income?

A) net income increases by $2,000 B) net income decreases by $2,000 C) net income increases by $70,000 D) net income decreases by $70,000