It costsSwiftyCompany $26per unit ($18variable and $8fixed) to produce its product, which normally sells for $38per unit. A foreign wholesaler offers to purchase3200units at $21each.Swiftywould incur special shipping costs of $2per unit if the order were accepted.Swiftyhas sufficient unused capacity to produce the3200units. If the special order is accepted, what will be the effect on net income?

$3200decrease

$57600increase

$3200increase

$9600increase