Brilliant, Inc. reported the following results from the sale of 21,000 units of IT-54:

Sales	$	532,000
Variable manufacturing costs		210,000
Fixed manufacturing costs		105,000
Variable selling costs		52,600
Fixed administrative costs		35,400

Extra Company has offered to purchase 3,200 IT-54s at $14 each. Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the "full cost" of production is $15. Which of the following correctly notes the change in income if the special order is accepted?

Multiple Choice

• $3,200 decrease.

• $3,200 increase.

• $12,800 decrease.

• $12,800 increase.

• None of the answers is correct.