Cathy Company has just obtained a request for a special order of 8,000 jigs to be shipped at the end of the month at a selling price of $9 each. The company has a production capacity of 90,000 jigs per month. At present, the company is producing and selling 85,000 jigs per month through regular channels at a selling price of $12 each. For these regular sales, the cost for one jig is: Variable production costs $4.60 Fixed production costs 1.70 Variable selling expenses 1.40 Variable production costs and variable selling costs will remain the same on the special-order units. There will be no change to total fixed production costs. If Cathy chooses to accept the special order, annual net operating income will increase by: $10,400 $6,000 $17,200 $24,000 $15,000