It costs Gamer Company $12 of variable and S5 of fixed costs to produce one bathroom scale which normally sells for $35. A foreign wholesaler offers to purchase 2,000 scales at $15 each. Gamer would incur special shipping costs of $1 per scale if the order were accepted. Gamer has sufficient unused (excess) capacity to produce the 2,000 scales. If the special order is accepted, what will be the effect on net income? $4,000 increase $4,000 decrease $6,000 decrease $30,000 increase Baden Company manufactures a product with a unit variable cost of $50 and a unit sales price of $88. Fixed manufacturing costs were $240,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 1,000 units at $70 each in a foreign market which would not affect its present sales. If the company has sufficient (excess) capacity to produce the additional units, acceptance of the special order would affect net income as follows: Income would decrease by $4,000. Income would increase by $4,000. Income would increase by $70,000. Income would increase by $20,000