Bluebird Mig. has received a special one time order for 15,000 bird feeders at $4.00 per unit. Bluebird currently produces and sells 75.000 units at $8.00 each. This level tepresents 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 $5.00 per unit, which includes $275 variable cost and $2.25 fixed cost. If Elluebird accepts this additional business the effect on net income will be HOE