Dakota Company has been producing and selling 42,000 hats a year. The company has the capacity to produce 52,000 hats. The following data is available: Selling Price per unit $30 Variable manufacturing costs per unit $13 Variable selling and administrative costs per unit $7 Total fixed manufacturing costs $128,000 Total fixed selling and administrative costs $56,000 What is the net income being made in current situation? If a special order is accepted for 10,000 hats at a price of $25 per unit, how much would the change in net income be?