Bridger Company currently has the capacity to manufacture 250,000 widgets a year. The widgets normally sell for $8.00 each.

Bridger Company has the following costs related to manufacturing and selling 200,000 widgets:

Direct materials	$300,000
Direct labor	$540,000
Variable manufacturing overhead	$180,000
Depreciation on equipment only used for the widgets	$40,000
Depreciation on factory	$100,000
Salary of widget production manager	$70,000
Variable selling costs (commissions)	$60,000
Fixed selling costs	$80,000
Total	$1,370,000

Assume Minot Inc. asks Bridger to complete a manufacture a special order of 10,000 widgets. Minot is willing to pay $5.50 per widget (and the sales commission will apply on this special order).

By how much will Bridger's income change if they accept the special order?

	a.	$4,000 increase
	b.	$1,000 increase
	c.	$13,500 decrease
	d.	$1,000 decrease
	e.	$25,000 decrease