Frezene Brewing manufactures cappuccino makers. For the first nine months of $2020,$ the company reported the following operating results while operating at $80\%$ of plant capacity:Sales $(120,000$ units$)$$$5,400,000$Cost of goods sold$3,600,000$Gross profit$1,800,000$Operating expenses$1,440,000$Net income$$360,000$An analysis of costs and expenses reveals that variable cost of goods sold is $$25$ per unit and variable selling and administration expenses are $$10$ per unit.In September, Frezene Brewing received a special order for $10,000$ machines at $$40$ each from a major coffee shop franchise. If accepted, the company would simply ship to product to the customer. Acceptance of the order would result in $$2,000$ of shipping costs but no increase in fixed expenses$\mathrm{.}1)$ How many units could the plant produce if it was operating at full capacity during the period?units. Consider the incremental impact on the company's net income if they accept this order$\mathrm{.}2)$ Incremental income impact results in a higher or lower net income?Incremental income impact in dollars $$?$Are fixed costs relevant?