Company ABC incurs costs of $30 per unit ($18 variable and $12 fixed) to make a product that usually sells for $40. A foreign firm offers to buy 6,000 units at $23 each. The special-order can be produced using existing capacity, but requires an additional shipping costs of $2 per unit. If the company accepts this offer, net income would: decrease by $138,000 remain unchanged increase by $20,000 increase by $18,000