Bluebird Mfg. has received a special one-time order for 15,000 bird feeders at $3.70 per unit. Bluebird currently produces and sells 75,000 units at $7.70 each. This level represents 80% of its capacity. Production costs for these units are $4.55 per unit, which includes $2.60 variable cost and $1.95 fixed cost. If Bluebird accepts this additional business, the effect on net income will be:

A. $16,500 increase.

B. $39,000 increase.

C. $55,500 increase.

D. $39,000 decrease.

E. $12,750 decrease.