It costs Swifty Company $$26$ per unit $($ $$18$ variable and $$8$ fixed$)$ to produce a product that normally sells for $$38$ per unit. A foreign wholesaler offers to purchase $3200$ units at $$21$ each. Swifty will incur special shipping costs of $$2$ per unit if the order is accepted. Swifty has sufficient unused capacity to produce the $3200$ units. If the special order is accepted, what will be the effect on net income?

$$9600$ increase

$$3200$ decrease

$$3200$ increase

$$57600$ increase