Elkhorn, Incorporated, which has excess capacity, received a special order for $4,200$ units at a price of $$17$ per unit. Currently, production and sales are anticipated to be $13,000$ units without considering the special order. Budget information for the current year follows.

Sales $ $260,000$

Less: Cost of Goods Sold $195,000$

Gross Margin $ $65,000$

Cost of goods sold includes $$52,000$ of fixed manufacturing cost. If the special order is accepted, the company's income will:

Multiple Choice

None of the answers is correct.

decrease by $$8,400.$

increase by $$25,200.$

decrease by $$25,200.$

increase by $$8,400.$