Bluebird Mfg. has received a special one-time order for 15,000 bird feeders at $2 20 per unit. Bluebird currently produces and sells 75,000 units at $6.20 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 $3.50 per unit, which includes $1.85 variable cost and $165 fixed cost. If Bluebird accepts this additional business, the effect on net income will be