It costs Vaughn Manufacturing $28 of variable costs and $14 of allocated fixed costs to produce an industrial trash can that sells for $88. A buyer in Mexico offers to purchase 6500 units at $38 each. Vaughn Manufacturing has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income? Increase $247000 Increase $65000 Decrease $26000 Increase $26000