Company X received a special order request: 12,000 units at a special order price of $25.00. Company X had a practical capacity of 25,000 units and currently sells 20,000 fixtures. The company's current income statement is as follows:

Sale	$600,000
Variable expenses	$300,000
Contribution Margin	$300,000
Fixed expenses	$200,000
Net income	$100,000

New packaging will increase the variable expenses by $3.50 per unit. However, the paint typically used on the company's fixtures will be eliminated reducing variable expenses by $2.00 per unit.

Question: If BCS ACCEPTS the special order, what's the impact on net income.

a. Income decreases $22,000

b. Income decreases $18,000

c. Income decreases $6,000

d. Income increases $102,000

e. None of the other answers are correct