If a company incurs costs of $60 per unit ( 90% variable and \$10 fixed) to make product s101 that normally sells for $100, A foreign wholesaler offers to buy 5,000 units at $55 each. The special-order can be produced using existing capacity, but requires an additional shipping costs of $5 per unit, Net income would if the company accepts this offer increase by $20,000 increase by $15,000 decrease by $25,000 decrease by $20,000