It costs Concord Corporation $$28$ of variable costs and $$16$ of allocated fixed costs to produce an industrial trash can that sells for $$60.$ A buyer in Mexico offers to purchase $6500$ units at $$42$ each. Concord Corporation has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income?

Increase $$91000$

Decrease $$13000$

Increase $$13000$

Increase $$273000$