It costs Georgia Company $30 of variable and $25 of fixed costs to produce rocking chair which normally sells for $220. A wholesaler offers to purchase 4,000 rocking chairs at $145 each. Georgia would incur special shipping costs of $15 per rocking chair if the order were accepted. Georgia has sufficient unused capacity to produce the 4.000 rocking chairs. If the special order is accepted, what will be the effect on net income? $275,000 decrease $400,000 decrease $275,000 increase O $400,000 increase