Kirby company can manufacture a product for $$52$ per unit $($$$36$ variable and $$16$ fixed$),$ a foreign wholesale offers to purchase $10,000$ units at $$42$ each although normal selling price is $$76$ per unit. If the order is accepted Kirby would incur special shipping costs of $$4$ per unit. Kirby has sufficient unused capacity to product the $10,000$ units. If the special order is acdpeee what will be the effect on net income?