Falcon Co. produces a single product. Its normal selling price is $29 per unit. The variable costs are $17 per unit. Fixed costs are $19,800 for a normal production run of 5,000 units per month. Falcon received a request for a special order that would not interfere with normal sales. The order was for 1,500 units with a special price of $21 per unit. Falcon has the capacity to handle the special order, and for this order, a variable selling cost of $2 per unit would be eliminated. If the order is accepted, the differential effect on profit would be a(n) a. decrease of $5,400 b. increase of $7,200 c. increase of $9,000 d. increase of $11,700