Bluebird Mfg. has received a special one-time order for 15,000 bird feeders at $2.10 per unit. Bluebird currently produces and sells 75,000 units at $6.10 each. This level represents 80% of its capacity. Production costs for these units are $3.45 per unit, which includes $1.80 variable cost and $1.65 fixed cost. If Bluebird accepts this additional business, the effect on net income will be:

$31,500 increase.

$4,500 increase.

$27,000 increase.

$20,250 decrease.

$27,000 decrease.