Bluebird Manufacturing has received a special one-time order for 15,700 bird feeders at $3.70 per unit. Bluebird currently produces and sells 75,000 units at $7.70 each. This level represents 80% of its capacity. Production costs for these units are $4.20 per unit, which includes $2.95 of variable costs and $1.95 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 $58,090 increase. $11,775 increase. $46,315 increase. $7,850 decrease. $46,315 decrease.