Bluebird Mfg. has received a special one-time order for 17,000 bird feeders at $7 per unit. Bluebird currently produces and sells 85,000 units at $10.00 each. This level represents 85% of its capacity. These bird feeders would be marketed under the wholesalers name and would not affect Bluebirds sales through its normal channels. Production costs for these units are $5.00 per unit, which includes $3.00 variable cost and $2.00 fixed cost. If Bluebird accepts this additional business, the incremental revenue will be:

$68,000

$55,000

$8,500

$51,000

$119,000