It costs Blakeley Company $22.90 of variable and $2.40 of allocated fixed costs to produce an industrial trash can that normally sells for $32.10. A buyer offers to purchase 2,000 units at $20.40 each. Blakeley has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income? Increase of $9,800 Decrease of $5,000 Decrease of $9,800 Increase of $5,000