It costs Blakeley Company $25.30 of variable and $3.00 of allocated fixed costs to produce an industrial trash can that normally sells for $34.50. A buyer offers to purchase 1,400 units at $18.60 each. Blakeley has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income? Decrease of $9,380 Increase of $13,580 Increase of $9,380 Decrease of $13,580