Pls explain the answer

Paragraph 6) Minnesota Company has the following data about its only product: Fixed manufacturing costs Fixed selling and administrative costs Variable manufacturing costs Variable selling and administrative costs Selling pricelper unit) $72000 80,000 1,030,000 120,000 125 Units produced and sold 23,000 ume there is excess capacity. The company has received a special order for 1,000 units at $80.00p unit. If the special order is accepted, what will be the effect on net income? A) aet income increases $1,000 B) act income increases $30,000 C) net income decreases $80,000 D) aet income decreases $200,000 Answer: B Diff: 2 Page Ref: 184-185 LO: 5-4 AACSB: Analytic Skills NGLISH (UNITED STATES)