It costs Sheridan Company $$28$ of variable costs and $$14$ of allocated fixed costs to produce an industrial trash can that sells for $$68.$ A

buyer in Mexico offers to purchase $6300$ units at $$30$ each. Sheridan Company has excess capacity and can handle the additional

production. What effect will acceptance of the offer have on net income?

Increase $$189000$

Increase $$75600$

Increase $$12600$

Decrease $$75600$