It costs Sheffield Corp. $13 of variable and $5 of fixed costs to produce one scale which normally sells for $41. A foreign wholesaler offers to purchase 4000 scales at $15 each Garner would incur special shipping costs of $1 per scale if the order were accepted Sheffield has sufficient unused capacity to produce the 4000 scales. If the special order is accepted, what will be the effect on net Income?

$4000 decrease

$32000 decrease

$60000 increase

$4000 increase