It costs Bonita Company $26 per unit ($18 variable and $8 fixed) to produce its product, which normally sells for $38 per unit. A foreign wholesaler offers to purchase 6800 units at $21 each. Bonita would incur special shipping costs of $2 per unit if the order were accepted. Bonita has sufficient unused capacity to produce the 6800 units. If the special order is accepted, what will be the effect on net income?

$20400 increase

$6800 increase

$6800 decrease

$122400 increase