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Maize Company incurs a cost of $35.93 per unit, of which $19.48 is variable, to make a product that normally sells for $57.42. A foreign

Maize Company incurs a cost of $35.93 per unit, of which $19.48 is variable, to make a product that normally sells for $57.42. A foreign wholesaler offers to buy 5,300 units at $31.73 each. Maize will incur additional costs of $2.16 per unit to imprint a logo and to pay for shipping. Compute the increase or decrease in net income Maize will realize by accepting the special order, assuming Maize has sufficient excess operating capacity.

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