Bluebird Mfg. has received a special one-time order for 15.000 bird feeders at $3.60 per unit. Bluebird currently produces and sells 75,000 units at $7.60 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 $4.40 per unit, which includes $2.55 variable cost and $1.85 fixed cost. If Bluebird accepts this additional business, the effect on net income will be: $38.250 Increase. $38,250 decrease. lo o o o o $15,750 Increase $12,000 decrease. $54.000 Increase