It costs Bonita Industries $28 of variable costs and $17 of allocated fixed costs to produce an industrial trash can that sells for $86. A buyer in Mexico offers to purchase 3000 units at $36 each. Bonita Industries has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income? O Increase $108000 Increase $27000 Decrease $27000 Increase $24000