It costs Sandhill Company $$9$ of variable costs and $$5$ of fixed costs to produce its product at full capacity. However, the company

currently has unused capacity. The product sells for $$17.$ Wildhorse Company offers to purchase $3600$ units at $$11$ each. Sandhill will

incur special shipping costs of $$2\mathrm{.}50$ per unit. If the special offer is accepted and produced with unused capacity, net income will

increase $$7200.$

decrease $$1800.$

increase $$1800.$

decrease $$7200.$