Question 13 of 28 -14 E = View Policies Current Attempt in Progress It costs Sheffield Company $26 per unit ($18 variable and $8 fixed) to produce its product, which normally sells for $38 per unit. A foreign wholesaler offers to purchase 7800 units at $21 each. Sheffield would incur special shipping costs of $2 per unit if the order were accepted. Sheffield has sufficient unused capacity to produce the 7800 units. If the special order is accepted, what will be the effect on net income? $7800 increase $7800 decrease $23400 increase O $140400 increase