It costs Vaughn Manufacturing $13 of variable and $5 of fixed costs to produce one scale which normally sells for $44. A foreign wholesaler offers to purchase 4400 scales at $15 each. Vaughn Manufacturing would incur special shipping costs of $1 per scale if the order were accepted. Vaughn has sufficient unused capacity to produce the 4400 scales. If the special order is accepted, what will be the effect on net income? $66000 increase $48400 decrease $4400 decrease $4400 increase