It costs Blakeley Company $25.70 of variable and $3.10 of allocated fixed costs to produce an industrial trash can that normally sells for $34.90. A buyer offers to purchase 1,300 units at $18.30 each. Blakeley has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income? Increase of $13,650 Increase of $9,620 Decrease of $9,620 Decrease of $13,650