Bluebird Mfg. has received a special one-time order for 15,000 bird feeders at $3.90 per unit. Bluebird currently produces and sells 75,000 units at $7.90 each. This level represents 80% 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 $4.85 per unit, which includes $2.70 variable cost and $2.15 fixed cost. If Bluebird accepts this additional business, the effect on net income will be: $14,250 decrease. $18,000 increase. $40,500 decrease. $40,500 increase. $58,500 increase