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. 65.000 TL decrease b. 165.000 TL increase c. 25.000 TL decrease d. 83.000 TL increase e. 143.000 TL increase