Bluebird Manufacturing has received a special one-time order for 16,100 bird feeders at $4.10 per unit. Bluebird currently produces and sells 75,000 units at $8.10 each. This level represents 80% of its capacity. Production costs for these units are $4.60 per unit, which includes $3.35 of variable costs and $2.35 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 $66,010 increase. $12.075 increase. $53,935 increase.