CE Industries manufactures a product with the following costs per unit at the expected production of 56.000 units: Direct materials 6 TL Direct labor 15 TL Variable overhead 9 TL Fixed overhead 12 TL The company has the capacity to produce 60.000 units. The product regularly sells for 60 TL. A wholesaler has offered to pay 55 TL a unit for 5.000 units. If special order is accepted, the effect on income would be Ltfen birini sein: a. 25.000 TL decrease b. 143.000 TL increase c. 83.000 TL increase d. 165.000 TL increase e. 65.000 TL decrease