Collin Company has reported the following unit costs of producing and selling the product R70 at a volume of 20,000 units per month (as shown in the below table); this volume represents the company's capacity. Item Direct Materials Direct Labor Amount $5.50 per unit $4.50 per unit Variable Manufacturing Overhead $1.00 per unit Fixed Manufacturing Overhead $2.00 per unit Variable Selling and Administrative Expenses $3.50 per unit Fixed Selling and Administrative Expenses $1.50 per unit Collin Company is currently selling 18,000 units per month. Besides, the company has received a special order from a customer in a foreign market for 2,000 units of the product R70; this order will not affect the regular sales. The fixed manufacturing costs as well as fixed selling and administrative expenses are constant within the relevant range which is between 16,000 units and 20,000 units per month. Direct labor is a variable cost. Variable selling and administrative expenses will be incurred for this order as all other sales. 18. If Collin Company sets the price of each of the 2,000 units of the special order at $15.50 per unit, what will be the impact of accepting this special order on the company's overall net operating income? * The overall net operating income will decrease by $5,000 The overall net operating income will increase by $2,000 The overall net operating income will increase by $9,000 The overall net operating income will increase by $31,000 None of the above