It costs Coronado Company $14 of variable and $4 of fixed costs to produce one-bathroom scale, which normally sells for $38. A foreign wholesaler offers to purchase 1100 scales at $17 each. Coronado would incur special shipping costs of $1 per scale if the order was accepted. Coronado has sufficient unused capacity to produce the 1100 scales. If the special order is accepted, what will be the effect on net income?

$2200 decrease $2200 increase $3300 decrease $18700 increase