Bluebird Manufacturing has received a special one-time order for 15,500 bird feeders at $3.50 per unit. Bluebird currently produces and sells 75,000 units at $7.50 each. This level represents 80% of its capacity. Production costs for these units are $4.00 per unit, which includes $2.75 of variable costs and $1.75 of fixed costs. If the special offer is accepted, there will be no incremental fixed cost. If Bluebird accepts this additional business, the effect on income will be: Multiple Choice $54,250 increase. $11,625 increase $42,629 increase $7750 decrease.