Bluebird Mfg. has received a special one-time order for 14,000 bird feeders at $5 per unit. Bluebird currently produces and sells 81,000 units at $7 each. This level represents 85% of its capacity. These bird feeders would be marketed under the wholesaler's name and would not affect Bluebird's sales through its normal channels. Production costs for these units are $3.50 per unit, which includes $3.00 variable cost and $0.50 fixed cost. If Bluebird accepts this additional business, the incremental cost will be Multiple Choice O $70,000 o O $20,000 o O $44.800 o O $6.750 o O o $42.000