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 majo coffee shop franchise. If accepted, the company would simply ship to products to the customer. Acceptance of the order would result in $2,000 of shipping costs but no increase in fixed expenses. 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. 2) Incremental income impact results in a higher or lower net income? HIGHER 3) Incremental income impact in dollars $ 4) Are fixed costs relevant