1. Elkhorn, Inc., which has excess capacity, received a special order for 4,700 units at a price of $17 per unit. Currently, production and sales are anticipated to be 13,000 units without considering the special order. The variable component of cost of goods sold per unit is $6 per unit. If the special order is accepted, the company's income will:

   1. decrease by $28,200.

   2. None of the answers is correct.

   3. decrease by $51,700.

   4. increase by $51,700.

   5. increase by $28,200.