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. 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:

$58,500 increase.

$18,000 increase.

$40,500 increase.

$14,250 decrease.

$40,500 decrease.